2019 (2) TMI 1358

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.... This application has been filed by the appellant for rectification of mistakes in the order dated 04/07/2018, passed by this Tribunal in Appeal No. 51231/2018-SM. As per the Ld. Counsel for the Appellant the main grievance is in paragraph 5 of the said order, which is extracted as under; 5. In view of the above, the ld. Commissioner (Appeals) is justified in the impugned order in holding that th....

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....r, as per the application filed by the appellant, are as under; "5.1 One of the arguments/ submissions made by the applicant at the time hearing of the appeal was that the proceeding initated under Rule 14 of the Credit Rules is bad in law and not sustainable, in absence of invocation of Rule 6 of the Cenvat Credit Rules, 2004. Hence, the entire demand is liable to be set aside on this count alon....

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....nal, though the said argument has been recorded, but not finding has been recorded by the Hon'ble Tribunal in respect of the detailed submissions and the case law relied upon by the Applicant at the time of hearing. This is an error apparent from record, which needs to be rectified by this Hon'ble CESTAT. 5.5 It is submitted that it is a settled law that non-consideration of a binding precedent ....

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....ld. In this regard, it is submitted that mere admission of an appeal before the Hon'ble Allahabad High Court does not deface the underlying basis or reasoning of the decision passed by the Hon'ble Tribunal in LG Electronics (supra), unless otherwise the operation of the decision has been stayed by the Hon'ble High Court, which is not the case. Therefore, the decision rendered by Hon'ble Tribunal i....