(1.) THESE applications for rectification of mistake has been filed against Final Order No. 1123 & 1124/2007 passed by the Circuit Bench at Cochin on 14 -9 -2007 [2008 (223) E.L.T. 144 (Tri.)].
(2.) SHRI K. Parameswaran, the learned Advocate, appeared on behalf of the appellants and Shri VPC Rao, the learned Departmental Representative for the Revenue.
(3.) WE heard both sides.