2001 (7) TMI 562 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the revenue's application for rectification of mistake in Final Order No. 699/98-D. The Tribunal held that the classification of fabrics by M/s. Madura Coats Ltd. under tariff Heading 52.05 was correct, not under Heading 59.09 as contended by the revenue. The Tribunal cited a Supreme Court decision stating that a mistake apparent on record must be obvious and patent, not a debatable point of law. Therefore, the application for rectification was rejected.