2001 (9) TMI 198

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..... istake has crept in the Tribunal's Final Order No. 414/2000-B, dt. 6-3-2000. In that order in Para 5, the Tribunal had held "5. We have heard the rival submissions. We have also perused the case law. We have also perused the CLs. We find that the issue is covered by the decision of the Apex Court in the case of Cotspun Ltd. In the instant case, the CLs were approved up to 22-10-90. The responden .....

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..... ex Court in the case of Cotspun Ltd. He submits that this judgment of the Supreme Court has been annulled by Section 110 of the Finance Act, 2000 amending Section 11A of Central Excise Act, 44 has been given effect for all times w.e.f. 17-11-80. He submits that this is an error apparent in the face of Tribunal's order and may be rectified. 3. None appears for the respondent. 4. We have heard t .....

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..... 282 (Tribunal-LB) = 2000 (40) RLT 793 wherein the Tribunal held that a subsequent decision of High Court or Supreme Court not to form the basis for rectification of mistake under Section 35C of the Central Excise Act, 1944. This decision will be equally applicable in cases where the Act has been amended, subsequent to the decision of this Tribunal even if the Act has been amended with retrospectiv .....

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