P.S. Bajaj, Member (J)
1. Heard. Through the present ROM application, the appellants have sought the recall of the impugned final Order on the ground that no findings has been recorded on the question of interest and transportation charges, although arguments were addressed on these issues also. This very ground has been reiterated by the Counsel in the arguments before us.
2. The learned SDR has, however, contested this ground and contended that relief regarding the interest and transportation charges deduction must be deemed to have been disallowed, even if there are no findings to this effect in the Order.
3. We have heard both the sides and gone through the record.
4. We find that during the course of arguments on merits in the appeal, the issues regarding the interest and deduction of the transportation charges were raised by the Counsel. But the same appears to have been not dealt with in the impugned Order. This mistake appears on the face of the impugned Order. The appellants deserve to be re-heard on the question of interest and availability of deduction on account of transportation charges to them. The ROM of the appellants to this extent is allowed and the matter is fixed for regular hearing on these issues on 11-2-2005.