2018 (10) TMI 1319 - AT - Central Excise

Rectification of Mistake - Revenue submits that the issue on merit involved in the present case is default in payment of excise duty in terms of 8(3A) of Central Excise Rules, 2002, whereas this tribunal mistakenly disposed off the appeal considering the issue involved is CENVAT credit on sales commission - Held that - In the appeal number E/10782/2017, the issue involved is default in payment of monthly excise duty in terms of Rule 8(3A) Central Excise Rules, 2002, whereas the appeal was disposed of treating the issue as Cenvat credit under sales commission, therefore, there is a clear error in the order dated 24.11.2017 - the order dated 24.11.2017 is recalled and the appeal restored in its original number - ROM application allowed.

Summary

The Revenue filed a ROM application for rectification in an order related to default in payment of excise duty. The tribunal recalled the order and restored the appeal in its original number due to the error in the previous order. The ROM application was allowed, and the appeal is to be listed on 07/09/2018.