Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1000 - AT - Central ExciseRectification of mistake - Held that: - it is evident that the aspect of issue concerning clause (ii) and (iii) of Sl. No.3 of Notification No.23/2003 was very much in dispute and indeed was raised in the show cause notices and confirmed by the adjudicating authority. This being so, we find merit in the submission of ld. AR that it is incorrect to state that there is no dispute on this matter from the department’s side - the observation of the Tribunal in para 20 of the impugned order, namely, that there is no dispute on either side insofar as clause (ii) and (iii) is concerned, is a mistake apparent on the face of the record, which requires rectification and we proceed to do so accordingly. Ld. counsel has made contentions that the issue has been clarified by the DGFT and Director (Cost) in their favour. We however find that these communications may not have been available to the adjudicating authority - as the Tribunal has already remanded the matter to the adjudicating authority, we modify the order by making additional directions to the said authority to also consider the dispute regarding clause (ii) and (iii) of Sl. No.3 of Notification No. 23/2003, taking into account the submissions put forth by both the sides. ROM application dismissed
|