Rectification of mistake - duty paying documents - Held that: - there is no error apparent on the face of the record which needs to be corrected by way of this application - whatever is being sought by this application is on the merit of the case, which is beyond the scope of rectification application - ROM application dismissed.
Power of Commissioner (A) to remand pursuant to the amendment to Section 35A(3) w.e.f. 11.5.2001 - Refund of unutilized CENVAT credit - Held that: - there is no infirmity in the impugned order remanding the case back to the original authority to consider the claims of the appellant - Tribunal in the case of Anvil cables Pvt. Ltd. [2009 (9) TMI 142 - CESTAT, KOLKATA] has held that even after the amendment the Commissioner (A) has the power to remand - appeal dismissed - decided against appellant.
