2013 (10) TMI 616

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.... A.R. ORDER Per: Mr. M.V. Ravindaran; These applications are filed by the appellant for rectification of error apparent on the face of record which is occurred in our final order No. A/10464/WZB/ AHD/2012 dated 09.04.2013. 2. Learned counsel would draw my attention to paragraph Nos. 8 and 9 to our final order dated 09.4.2013. It is his submission that though the final order is in favou....

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....l in the case of IOCL vs. CCE Ahmd. 2013 (291) ELT 449 (Tri. Ahmd) for the proposition that the demand cannot be sustained due to one audit party having not coming to any conclusion that was an error and the second audit party bring the point in notice. 3. Learned departmental representative submits that the final order passed by this Bench is correct and there is no error apparent on the face ....