Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 810 - CESTAT NEW DELHIRectification of Mistake - in the case title framed in the miscellaneous order dated 03/08/2018, the respondent is shown as “Commissioner of Central Excise, Jaipur – I”. It is submitted that the correct respondent is to be shown as “Central Excise & CGST Commissionerate, Alwar”. Held that:- The appeal was filed by M/s KEI Industries and at the relevant time, the jurisdiction of the appellant was within the Commissionerate of Central Excise, Jaipur – I. The miscellaneous order dated 03/08/2018 has also reflected the respondent as “Commissioner of Central Excise, Jaipur – I”. During the period of dispute, the jurisdiction was that of Commissioner of Central Excise, Jaipur. The CGST Commissionerate was formed on a subsequent dated in 2017. There is no mistake in the miscellaneous order dated 03/08/2018 - ROM application dismissed.
|