Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (5) TMI AT This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2010 (5) TMI 747 - AT - Central Excise

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.

 

 

 

 

Quick Updates:Latest Updates