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2018 (8) TMI 1387 - AT - Central ExciseRectification of mistake - Power to tribunal to rectify the mistake apparent from record - refund claim - Held that:- The Tribunal has passed the order on the premises that the said amount has been paid by the manufacturer –buyer. It is a fact on record that the applicant has paid the amount from their own account - the said amount has been paid by the appellant from their own account as per the direction of Hon’ble Additional Session Judge, New Delhi. The provisions of Section 35C(2) of the Central Excise Act, 1944 gives the power to the Tribunal to modify the order if there is mistake apparent from the record while passing the order - Admittedly, while passing the order, the amount paid by the appellant from their own account has been escaped the attention. Therefore, the mistake is required to be rectified and order to be modified. ROM Application allowed.
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