2019 (4) TMI 167

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....dicial) Present for the Appellant(s): Shri Surjeet Bhadu (Advocate), Shri Abhinav Kansal (Advocate) Present for the Respondent(s): Shri G.M. Sharma (AR) ORDER Per: Ashok Jindal The appellants have filed the applications for rectification of mistake in the order passed by this Tribunal on 28.12.2017 on the ground that at the time of the final hearing of the matter on 13.10.2017 the B....

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....appellant cannot be the ground for rectification of mistake as erred by this Tribunal in the case of M/s S.H.S Electronics Vs. Commissioner of Central Excise, Coimbatore reported in 2017 (350) E.L.T. 298 (Tri. - Chennai). 3. Heard the parties, considered submission. 4. On consideration of submissions made by both the sides, I find that in the case of M/s S.H.S Electronics (Supra), it is not ....