2016 (12) TMI 228

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....dv. for the Respondent Per : Ashok Jindal The applicant has filed this application for rectification of mistake in the final order no. 60144/2016 dated 26.05.2016, wherein the appeal was filed by the Revenue. While drafting the order, this Tribunal instead of Revenue as appellant by inadvertent mistake has written the respondent M/s Airtech Refrigeration as appellant and in the para 3 of the....

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..... We have seen the Supreme Court judgment is the case of India Mobile Communication Ltd. - 2011 (23) STR 433 (S. C). The issue involved before the Hon'ble Supreme Court was as to whether the value of the SIM cards is required to form part of the activation charges or not Inasmuch as the issue before the Hon'ble Supreme Court was entirely different than the issue involved in the present cas....