2008 (3) TMI 129

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.... B.N. Chattopadhyay, Consultant, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. -1. Heard both sides. 2. The present application for rectification of mistake has been filed by the applicant Commissioner praying for passing a fresh order. It has been stated, inter alia, by the applicant Commissioner that the appellant firm has taken a new stand before the Tribunal which was ....

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....submission made by the appellants that the appellant firm has paid duty on the full value received from the ultimate buyers and that they have not claimed any deduction from the same. In the application filed by the applicant Commissioner, we do not find any dispute raised against this factual submission except stating that this stand was not taken earlier. 2.3 Thirdly, no case has been made out ....