2018 (10) TMI 460

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....llant Sh. V.B. Jain, DR for the Respondent ORDER Per: V. Padmanabhan 1. The present ROM has been filed against the Final Order No. 51546/2018 in which the appeal filed was dismissed. 2. Heard Shri V. Swaminathan, Ld. Advocate appearing for the appellant as well as Shri V.B. Jain, Ld. AR for the Revenue. 3. The grounds of ROM as explained by Ld. Advocate are summarized below:- ....

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....pellant has changed the classification of the products w.e.f. February, 2006. He submitted that this date has been incorrectly mentioned since the appellant has actually started reclassification of the product under Chapter 84 w.e.f. January, 2009. iii. In para 6 of the Final Order, the Tribunal has observed as under:- "the appellant has originally claimed under Chapter 39 and su....

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.... though such recording would make the final order more complete, we are of the view that the non-recording of certain facts does not impact the conclusion arrived at in the final order. Consequently we find no reason to modify the observations in para 2 of the Tribunal. 7 In para 3 of the final order it has been mentioned that the appellant changed the classification w.e.f. February, 2006. As p....