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2017 (5) TMI 804 - AT - Central ExciseRectification of mistake - time limitation - the amounts charged should be considered as cum duty price/amounts and duty liability needs to be reworked out - Held that: - the adjudicating authority has clearly recorded that there was misstatement as to the bona fide plea of the assessee. The first appellate authority has not even recorded a single sentence on the said issue of limitation nor is there an appeal filed by the applicant or any cross objection filed by them before the Tribunal - In the absence of any contest to the order of the first appellate authority, non-addressing the issue of limitation cannot be termed as an error apparent on the face of the record necessitating recall of final order - the same findings would apply in the case and the error sought to be rectified in respect of the classification and the valuation of the parts manufactured and cleared as also the price being inclusive of all taxes and the duty liability is to be reworked out - ROM application dismissed.
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