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2014 (8) TMI 574 - AT - Central ExciseRectification of mistake - Non consideration of relied upon case law - Held that:- In the said case the question for consideration was whether detention of plant and machinery under Rule 230 of Central Excise Rules, 1944 would also prohibit the manufacturing activity of the manufacture. The Hon'ble High Court held that detention of machinery is for prohibiting the transfer and disposal otherwise of the said goods and not for stopping production in the factory. The said decision has no relevance to the admissibility of appeal in the context of the proceedings under Section 11 of the Central Excise Act, 1944. Thus, the application for rectification of mistake is completely devoid of merits - Decision in the case of Ram Shree Steels (P) Ltd. Vs. Commissioner [2000 (1) TMI 51 - HIGH COURT OF JUDICATURE AT ALLAHABAD] distinguished - Decided against assessee.
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