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2018 (8) TMI 1584 - HC - Central ExciseRectification of Mistake - Doctrine of merger - Whether the Tribunal is right in rejecting the rectification application filed by the appellant establishing the legal infirmity that Rule 9B of Central Excise Rules can no longer be pressed into service after amendment to Rule 173-B of Central Excise Rules and show cause notice under Section 11-A of the Act is mandatory and the adjudication order without issue of a notice, is a patent error on the fact of it? Held that:- It appears that it was not brought to the notice of the Hon'ble Division Bench, though the appeal was by the other Assessee. This should have been brought to the notice of the Hon'ble Division Bench, because it is the case of both the Assessees that they are manufacturing the same product - The Hon'ble Division Bench having passed the judgement dated 19.10.2011, the Tribunal would have absolutely no jurisdiction to entertain an application for rectification, because the correctness of the order passed by the Tribunal dated 04.05.2010 has been decided by the Hon'ble Division Bench, though at the instance of the other Assessee and the doctrine of Merger would apply - the Tribunal should have dismissed the application for rectification on the ground that it is not maintainable. Appeal dismissed - decided against assessee.
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