2019 (5) TMI 62

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....ellant Shri B. Guna Ranjan, Superintendent/AR for the Respondent ORDER Per: Mr. M.V. Ravindran 1. This application is filed for rectification of mistake in the final order No. A/31571/2018, dated 13.11.2018 of this Bench. 2. Heard both sides and perused the records. 3. We find that the application for rectification of mistake points out factual errors in the final order No. A/315....

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....he export value and 97% of the export value is paid as price to M/s NMDC. It is the case of the Revenue that since 97% of the export value is paid to NMDC, it shows that the appellant are acting as an agent of M/s NMDC and not selling the goods on their own account. Learned Counsel would take us through the invoices which are raised by M/s NMDC on which the name of the buyer is indicated as M/s MM....