2007 (6) TMI 61

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....Order dated 30-8-2005 where non-consideration of the judgments in the cases of Industrial Cables (India) Ltd. v. Commissioner of Central Excise, Chandigarh - 2005 (185) E.L.T. 70 (Tri. - Del.) and Indian Oil Corporation Ltd. v. Commissioner of Central Excise, Vadodara - 2005 (180) E.L.T. 202 (Tri. - Del.), is apparent on record. Learned Counsel for the Appellant submitted that this Application fil....

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.... back to the authorities below for reconsideration. 2. Learned J.D.R. appearing for the Revenue submitted that the appeal of the Appellant was dismissed, considering the Industrial Cables (India) Ltd. case reported in 1999 (112) E.L.T. 548. When the Tribunal had decided the matter with due consideration of the case law cited by the Appellant, there was no question of rectification of mistake call....

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....judgments were submitted for consideration, any decision made ignoring the submission does not get sanction of law and the perpetuating mistake should not sustain to result in miscarriage of justice. It is an elementary principle of law that for the mistake of the Court, no litigant should suffer. This is a fit case on the facts and circum stances of the case to consider the two judgments cited by....