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2018 (9) TMI 1186 - CESTAT CHENNAIRectification of Mistake - Held that:- The Tribunal had held that credit is eligible and by typographical error, it has been stated that the disallowance of credit is 'justified' though the impugned order has been set aside on this count. Since being a typographical error, I am of the view that the error needs rectification and the ROM on this count is allowed. The appellant has also brought to the notice of the Tribunal that in respect of credit to the tune of ₹ 30,192/-„ the appellant had reversed voluntarily the credit on 30.3.2013 before utilization. That the Tribunal did not consider this issue and required to set aside the penalties on this count. ROM Application allowed.
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