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2015 (10) TMI 1202 - AT - Central ExciseRectification of mistake - Non consideration of written submission - Held that:- Under Section 129B (2) the Tribunal may amend any order with a view to rectifying any mistake apparent from the record. A rectifiable mistake must be obvious and must not be such that its rectification leads to re-writing the Order on merits. Rectification should not result in review of the Order. Therefore we agree with the Ld. Counsel that non recording of the written submissions is a mistake apparent on record. At the same time we note that in our Order, we had merely remanded the matter to the Adjudicating Authority to examine the issue of unjust enrichment on the basis of facts and judicial pronouncements. - Rectification done.
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