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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Rectification of mistake in the order - Assessee over the period ...


Assessee's 13-Year Focus on Technical Grounds Fails to Prove Substantive Case; Rectification Requests Denied.

August 24, 2013

Case Laws     Central Excise     AT

Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting the case on a technical ground - The assessee seems to be seeking rectification of mistakes committed by Original Authority, First Appellate Authority and by this Tribunal on six occasions - This cannot qualify as a mistake apparent from the records at all - AT

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