2002 (3) TMI 310 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the application filed by M/s. Mittal Steels Ltd. for rectification of mistake under Section 35C(2) of the Central Excise Act, 1944. The issue related to Modvat credit, and the Tribunal held that appeals were maintainable due to an amendment in the Finance Act of 2001, specifically Section 38A. The matter was scheduled for further hearing on 24th April, 2002.