2016 (9) TMI 1014

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....ded by the Bench in final order dated 4.8.2015, submits that the following mistakes are apparent on the face of the record:- (a)  That for the period prior to 1.7.2000, CAS-4 is not applicable is contrary to the judgment of the Apex Court in the case of Cadbury India Ltd. And Raymond Ltd. and subsequent and prior orders passed by the co-ordinate Bench of this Tribunal and which were cited before and referred to in the final order dated 4.8.2015. (b)  That the appellant relied upon direct binding judgment of the Hon'ble High Court of Madras in the case of Sterlite Industries Ltd. - 2009 (246) ELT 109 (Mad.) and it was referred to but was not followed by the Tribunal. (c)  The Tribunal erred in recording a finding that....

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....rice list filed in Part-II without prejudice to the conditions of availment of cenvat credit and calculation sheet was also enclosed. (f)  The other mistake apparent on the face of the record as per them is that the Bench has sustained the inclusion of entire overheads of the applicant-respondent as appearing in the balance sheet, which is not correct as they had disputed the inclusion of the overheads not attributable to the goods under assessment and this submission was an alternative and without prejudice to the contentions of the overheads of other factories cannot form part of the cost of production.  The Bench did not examine and record any findings on this issue. (g)  Another mistake apparent on the face of the r....