CCE Vs. SADASHIV METALLICS LTD.

JUDGEMENT

(1.) THIS application for rectification of mistake is filed by the revenue against order of the Tribunal dated 25/04/05.

(2.) THE learned DR submits that the Tribunal has erred and not considering the material which was placed by the revenue when the appeal was heard and disposed off. The learned advocate, on the other hand submits that, the Tribunal had considerably heard the matter and gone through the record and has come to the conclusion at the end of such deliberations.

(3.) THE ratio as laid down by the Hon'ble Supreme Court in the above case, covers the issue involved in this case. The revenue is seeking the rectification of the mistake which is not apparent on the face of the record, but has to reargue the whole appeal to point out the mistake.