2010 (9) TMI 1014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. ORDER This is a ROM application filed by the Revenue for rectifying an error apparent on record in our Final Order Nos. 195 & 196/2007 dated 5-2-2007 [2007 (213) E.L.T. 226 (Tribunal)]. Several grounds are raised in the petition. It is pointed out in the petition that in the Final Order cited, the Tribunal had conclu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat order-in-original No. 31/2005-06 dated 22-12-2005 had attained finality. This was an error since the department had filed an appeal against the said order of the Commissioner. 3. We have heard both sides. We have carefully perused the case records and the submissions by both sides. We find that the Tribunal reproduced paragraph 1 to 7 of each of the orders 31/2005-06 dated 22-12-2005 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....representation of brands." 4. There is no dispute between the parties that the above finding is incorrect. Obviously, therefore, the orders-in-original No. 31/2005-06 dated 22-12-2005 and No. 36/2005-06 dated 20-4-2006 had not dealt with the same issue as found by the Tribunal. 5. As regards the finding that the order-in-original No. 31/2005-06 dated 22-12-2005 had reached finality....