2002 (8) TMI 137

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....K. Agrawal, Member (T)]. - These are two applications filed by M/s. Enterprises and S.K. Electronics for rectification of mistake said to have crept in Tribunal's Misc. Order Nos. M/1-10/2000-NB, dated 10-1-2000 [2000 (116) E.L.T. 364 (Tribunal)]. 2. Shri Ajay Jha, learned Advocate, submitted that the appellants manufacture, stamping and lamination and avail of Modvat credit of the duty paid on....

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....peals filed by them along with the various other appeals; that the Tribunal vide its order dated 10-1-2000 decided the questions arisen in other appeals; that however, issue arising in their appeals was not dealt with; that, therefore, applications filed for rectification of mistake which were dismissed as withdrawn vide Tribunal's Misc. Order No. M/102-103/2001-NB, dated 18-5-2001. The Learned Ad....

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....nsidered by a Larger Bench and as the Larger Bench had not considered the question in the case of M/s. Balmer Lawrie & Co. Ltd. and others [2000 (116) E.L.T. 364 (Tribunal)], a mistake has crept into the order which requires to be rectified. He emphasized that non consideration of the issue arising in their appeals by the Larger Bench is a mistake in terms of Section 35 'C' of the Central Excise A....

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....r Bench has been answered by the Larger Bench and as such no mistake has crept in the Misc. Order dated 10-1-2000; that the Larger Bench has to answer the issues referred to it and is not to answer the questions which have not been referred to it; that, therefore, there is no mistake apparent from the record; that if the issue involved in their appeals have not been referred to Larger Bench, the B....