2018 (8) TMI 635

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.... For Appellant: Shri Anand Nainawati (Advocate) For Respondent: Shri S.k.ShukIa (A.R.) ORDER Per: Raju 1. This Rectification of Mistake application has been filed by the G D Overseas and ors in respect of the order of Tribunal No. A.10697/10728/2017 dated 31.03.2017. 2. The Ld. Counsel for the appellant pointed out that the order of Tribunal is based on the decision of Hon'ble H....

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....n respect of which this application has been filed was passed on 31.03.2017. The order of Hon'ble High Court of Delhi being relied on in this application was passed on 15.09.2017, that is, almost six months after the Tribunal order. The Tribunal order dated 21.03.2017 relied on the decision of Hon'ble High Court of Delhi in case of Orian Enterprises 2015 (326) ELT 117 (Del.). The said deci....

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....he same. 8. The applicant had relied the decision of five members bench of Tribunal in case of Hindustan Lever Ltd. In para 7 and 8 said decision following has been observed. "7. In the circumstances, it was incumbent upon the Tribunal to take into consideration the Apex Court's decision to which its attention was invited in the rectification proceedings. The case of the petitioner is mo....

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.... v. State of Tamil Nadu and Others reported in 114 STC 1, and dealing with the contention that it was not open to the assessee to seek such rectification by placing reliance on a judgment of the Supreme Court rendered subsequent to the assessment, held in paragraph 13 of the judgment that, notwithstanding what may have been done by any authority below the Supreme Court, when the Supreme Court pron....