(1.) HEARD.
(2.) The applicants have moved the present ROM seeking rectification of mistakes in the impugned final order dated 12.4.2002 vide which their appeal was dismissed by the Tribunal, on the ground that their contentions had not at all been discussed and were the case law cited by them including the Apex Court judgment in CCE v. Dai Ichi Karkaria Ltd., : 1999 (112) ELT 353 which had been followed by the Larger Bench of the Tribunal in CCE, Rajkot v. Ashok Iron and Steel,, 2002 (48) RLT 789, has not been referred. Therefore, there appears apparent mistake of fact and law in the impugned order and the same deserves to be recalled. Learned JDR has not been able to refute the contention of the counsel. I have also gone through the impugned final order and I do not find any discussion of the case law relied upon by the appellants in the order. No independent findings had also been recorded by the Bench for passing the impugned order against them. Therefore, in my opinion, it is a fit case to allow the ROM application of the applicants and to rehear the case. Accordingly the ROM application is allowed.