2019 (2) TMI 434

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.... the Appellant. Shri C. Mallikarjuna Reddy, Superintendent /AR for the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. These applications for rectification of mistake were filed by the applicant against the Final Order No. A/30750-30751/2018, dated 24.07.2018 on the following grounds: a) At the time of hearing of the appeals, the Counsel submitted that the Order-in-Appeal for the earli....

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....t either argument. Be that as it may, the earlier order of the Commissioner (Appeals) is not a binding precedent on the CESTAT and therefore an independent decision can be taken in this regard". On the second question of binding precedence of the CESTAT's decision as claimed by the applicant, the final order specifically relied on the ratio of the judgments of Hon'ble High Court of Bombay in th....