2001 (9) TMI 778 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the Revenue's appeals regarding short levy recovery as the show cause notices were dated later than the period in question. The Tribunal rejected the application for rectification of mistake, stating that the subsequent law amendment validating actions under Section 11A of the Central Excise Act could not be applied retroactively to the Tribunal's final order issued before the President's assent to the Finance Bill 2000.