Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 526 - AT - Central ExciseAppeal is made for rectification of Tribunal’s Order. - Revenue in the application has submitted that the Tribunal had decided the issue on Rule 6(1) and 6(2) and had not taken into consideration the Rule 6(3)(a)(vi) of Cenvat Credit Rules, 2002. - Revenue filed appeal against the order of the Tribunal before Bombay High Court as the Tribunal finds it time barred. The Revenue contends that application filed by revenue on is within the time limit as High Court has given them liberty to move to Tribunal for appropriate relief. Held that:- Tribunal cannot decide the incorrect application of law while deciding the issue in application. Therefore, the request of Revenue for considering the issue on Rule 6(3)(a)(vi) of Cenvat Credit Rules cannot be considered in the ROM application.
|