Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1781 - AT - Central ExciseRectification of Mistake - case of appellant is that the non consideration of the above main arguments constitutes an error apparent on the Tribunal requiring rectification - Held that:- There is no discussion about the arguments advanced by the appellant that demand is time barred and further that the appellant may not be liable to imposition of any penalty. The attention has been drawn to the written submission placed on record wherein the submissions as regard time bar as well as penalty have been raised. Inasmuch as the same does not stand discussed by the Tribunal in the final order, the same amounts to a mistake on the part of the Tribunal. ROM application allowed.
|