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2002 (3) TMI 530 - AT - Central Excise
The judgment pertains to rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 related to Modvat credit. The Tribunal allowed the applications for rectification based on the amendment brought out in the Finance Act of 2001, making the appeals maintainable. The matters are scheduled for hearing on 5th June, 2002.
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