2017 (7) TMI 518

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...., Member (Judicial) And Mr. Raju, Member (Technical) For the Applicant : Mr. J.C. Patel, Advocate For the Respondent : Mr. A.B. Kulgod ORDER Per: Raju These rectification of mistake applications have been filed by the applicants in respect of Tribunal's order No. A/86048-86050/17/EB dated 23.2.2017. 2. Learned counsel for the applicant pointed out that an error has crept in t....

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....The prices of various varieties of product, varies from Rs. 55,385 to Rs. 88,158 per metric tonne. On examination, it was seen that M/s. PPPML had effected the clearances under exemption (i.e. NIL rate as per notification No.3/2001), as detailed under - Sr. No. Varieties of Paper Price Range Quantity cleared 1. Higher price 68,800 to 88,158 PMT 744.133 i.e. (20%) 2. ....

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....01. This being the case, it would result in a revenue neutral situation and thus the distinction made in para 6 of the order dated 23.2.2017 does not survive. Consequently paragraphs 5 & 6 of the order dated 23.2.2017 are replaced by the following:- "5. We have considered the rival submissions. We find that earlier vide order No.A/545/2007/C-II/EB dated 6.8.2007/13.8.2007, identical issue has b....