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2017 (2) TMI 485 - AT - Central ExciseRectification of mistake - certain factual error crept into the said order, which needs to be rectified - Held that: - This Tribunal, after analyzing the case laws on the subject and the arguments advanced by both sides, arrived at the conclusion that payment of duty on the part of the applicant, while clearing the goods was appropriate and accordingly rejected their appeal. The conclusion of the Tribunal, whether correct in law or otherwise, cannot be considered again in the garb of rectification of mistake apparent on the record, which would tantamount to review of the order, an authority, in my view, is not vested with this Tribunal - application for ROM dismissed.
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