2013 (12) TMI 146

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.... Shri Rajesh Kumar, C.A., for the Respondent. ORDER This application filed by the department (appellant in Appeal No. ST/163/2007; ST/175/2008; ST/176/ 2008 and ST/362/2008) prays for rectification of what is said to be 'apparent error' in Miscellaneous Order Nos. 531-534/2010, dated 8-11-2010 which was passed in a set of four ROM applications Nos. 26-29/2010, filed by the department for rec....

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....e present application was filed, permits only rectification of mistake in a Final Order of the Tribunal. It is submitted that the proviso does not permit rectification of any mistake in a Miscellaneous Order passed by the Tribunal. In this connection, reliance is placed on CCE, Mumbai v. Pleasantime Products - 2009 (241) E.L.T. 459 (Tri.-Mumbai). 3. After considering the submissions, we ha....