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2022 (7) TMI 1241 - SC - Central ExciseSeeking rectification of the order - application was filed on the ground that while passing the order dated 30th October 2012, the CESTAT did not notice the fact that the application filed by the present appellant was pending before the Committee of Disputes - extended period of limitation - HELD THAT:- The second application was filed before the CoD on 11th February 2011. In the meantime, the judgment of this Court in the case of ELECTRONICS CORPORATION OF INDIA LTD. VERSUS UNION OF INDIA & ORS. [2011 (2) TMI 3 - SUPREME COURT] was delivered on 17th February 2011, which has done away with the mechanism seeking permission of CoD. As such, the second application of the appellant could not be considered by the CoD. The question of interest, therefore, has not been addressed by any of the authorities. The matter is remitted to the CESTAT for consideration of the limited aspect of interest on duty - Appeal allowed.
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