2008 (7) TMI 308

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....riN.J. Kumaresh, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - This application filed by the appellants states that there is some mistake apparent from the record, in our Final Order No.148/08 dt. 27-2-08 [2008 (11) S.T.R. 161 (T)]. Moving this application, the ld. counsel has recounted the facts of the case, from which it appears that the original authority confirmed a deman....

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....he ld. counsel relies on the decision of this Bench in Carborandum Universal Ltd. v. Commissioner, 2007 (211) E.L.T. 105 (Tri.-Chennai), wherein an order of the Commissioner classifying a product under a heading different from what had been proposed in the SCN was set aside and the appeals filed by the assessee were allowed. The civil appeal filed by the department against the said decision of thi....