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2011 (2) TMI 1250 - AAR - Central ExciseModification/rectification/amendment of the advance ruling – Held that:- Commissioner in his petition is not merely requesting for a modification/rectification or amendment of the ruling but he is asking for an ab initio review of the ruling pronounced by the Authority, Commissioner has not been able to substantiate his claim that a mistake of law or facts has occurred requiring us to invoke regulation 18 to modify the said advance ruling, Commissioner has also not been successful in convincing us that there has been any mistake apparent from the record or there is any factual or material error in the records for us to order any rectification or amendment of the said mistake or error under Regulation 19 or 20 of the Procedure Regulations. The Authority does not have the jurisdiction under the law to reconsider or review its own ruling as has been sought by the Commissioner, petition is rejected
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