2001 (6) TMI 271

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..... i Balasundaram, Member (J)]. This Rectification of Mistake Application filed by the Commissioner of Central Excise, Meerut-I seeks the recall of our Final Order No. 1463/99-B, dated 30-12-1999. The application submits that in view of the amendment of provisions relating to time-bar in Central Excise Act (Section 11A) with retrospective effect in the Finance Act, 2000 which received the assen .....

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..... 001 (128) E.L.T. 62]. The learned Counsel pointed out in the Frick India case the Tribunal had held that subsequent amendment of statute is not a reason for entertaining a petition for rectification of mistake. He drew our attention specifically to para 2 of the order. That para is read as under :- 2. Final Orders passed by us were, according to us, in conformity with the law laid down by the S .....

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