2010 (5) TMI 747 - AT - Central Excise

Summary

Issues involved: Application for rectification of mistake in stay order u/s 35F of the Central Excise Act, 1944.

Summary:
The revenue filed a miscellaneous application seeking rectification of a mistake in a stay order. The revenue contended that the Tribunal had relied on incorrect facts presented by the appellants in the main appeal regarding the issuance of show cause notices. Two show cause notices were issued, one for demanding Cenvat credit on inputs/raw materials and another for duty on clearances. The revenue argued that the show cause notices were issued within the statutory period of 5 years. The revenue requested the Tribunal to rectify the apparent error in its order. However, upon hearing the arguments, it was observed that the application was made under Section 35C(2) of the Central Excise Act, which applies when an order is passed under Section 35C(1). As the stay order was passed under Section 35F, the application for rectification was deemed not maintainable and was dismissed.

In conclusion, the Tribunal dismissed the revenue's application for rectification of the mistake in the stay order, citing that the application was not maintainable under Section 35F of the Central Excise Act, 1944.