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2016 (12) TMI 1326

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....i H.M. Dixit, Asst. Commr (AR), for respondent Per: M. V. Ravindran This application is filed for Rectification of Mistake in our final order No. A/2812/15/EB dated 19.08.2015. 2. Learned Counsel draws our attention to the first order of the Tribunal in his own case vide which the matter was remanded back to the lower authorities. In the second round of litigation the lower authorities ca....

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....e reason. Firstly we find that the Bench while passing the final order dated 19.08.2015 has considered the entire issue in its proper perspective (from paragraph 5 to paragraph 8). In paragraph 8 the Bench has come to a conclusion and has recorded that the base frame is not an integral part of the pump, it is only an accessory to the pump. In our considered view, all the submissions made by the le....