2007 (9) TMI 200

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....sp;  The respondents filed these applications for rectification of mistake in Final Order No. 743-744 of 2007-SM (BR) dated 10-4-2007. The Id. Advocate on behalf of the respondents submits that the issue involved in this case is as to whether Rule 57CC of the erstwhile Central Excise Rules, 1944 is applicable in respect of clearance of Begasse emerging during the manufacture of sugar. Ld....

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....ustan Lever Ltd. v. CCE, Mumbai-I - 2006 (202) E.L.T. 177 (Tribunal-LB) held that the rectification of mistake in the Final Order is required, when the Hon'ble Supreme Court decision was not considered.    2.       Ld. DR submits that the Tribunal rightly followed the Larger Bench decision of the Tribunal and there is no requirement of rectification of mi....

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....Tribunal-LB) held that when the order was passed without considering the decision of the Hon'ble Supreme Court, it is required to be rectified. In the present case, the issue has been settled by the decision of the Hon'ble Supreme Court in favour of the assessee as mentioned in the decision of the Tribunal in the case of M/s. Shakumbari Sugar & Allied Industries Ltd. vide Order dated 11-5-2007. So....