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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