2008 (7) TMI 150

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.... Ms. Padmavati Patil, Advocate, for the Respondent. [Order] - These ROM applications have been moved by the Revenue against the Final Order No. A/273 to 275/08/SMB/C-I dated 29-2-2008 [2008 (10) S.T.R. 369 (T)] passed by the Tribunal on the following grounds (i) On scrutiny of the aforesaid Order and while gathering certain additional information it has been transpired that the appellants ha....

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.... printed coupons are provided to them for availing canteen facilities. Later, the value of coupons is deducted from their salaries/wages. (d) Officers/staff are availing of canteen facilities by paying cash directly across the counter for items requisitioned by them. For the above canteen facility, the Company is required to provide only suitable accommodation, utensils, gas, water, furnitur....

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....r No. A/108 to 113/08/WZB/SMB)/C-III dated, 18-1-2008 [2008 (10) S.T.R. 256 (T)] in the case of Commissioner of Central Excise, Nashik v. (1) Mahindra Soma Ltd. (2) ACE Glass Containers Ltd., and (3) Jindal Saw Ltd., has held that - Canteen/Catering Services provided to employees may be obligatory as per the Factories Act, 1948 but it cannot automatically lead to the conclusion that the same re....

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.... South Zonal Bench, Madras reported in 1998 (100) E.L.T. 34 (Mad.). 4. Further, non-citing of an existing judgment and failure to rely on the same before passing of the Final Order would not give rise to any mistake in the order and hence there is no warrant for any rectification. In this case, the findings have been given at great detail after due consideration of all the issues raised before ....