Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 387 - AT - Central ExciseRectification of mistake - time limitation - Section 35C (2) of the Central Excise Act 1944 - plea of limitation ignored by Tribunal - HELD THAT:- There is no denial of the fact that the points raised concerning non-application of extended period of limitation has not been specifically dealt with and findings have not been placed on record on the same - Perusal of show cause notice would reveal that for contravention of provision of Rule 2 & 3 of Cenvat credit rule and Rule 4, 6, 8 & 11 of Central Excise Rules 2002, the demand was raised and it was confirmed in the OIO and OIA on the ground that appellant had suppressed the fact that they were availing Cenvat Credit of service tax on such service which was not rendered by them. This being to the findings of the Tribunal, allowing rectification of mistake application so as to bring debatable points of law and fact for re-appreciation and analysis would defeat the purpose of the provision contained in the Central Excise Act for rectification of mistake and defeat the appeal procedure prescribed in the Statute too. The application filed for rectification of mistake, being devoid of merit, is rejected.
|