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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Rectification of order - power of the tribunal to re-appreciate ...


Tribunal Can Rectify Order by Re-Evaluating Facts; Justified in Considering Unaddressed Contentions by Assessee.

January 10, 2016

Case Laws     Central Excise     HC

Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC

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