2002 (6) TMI 494 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore rejected a miscellaneous application filed by Revenue for rectification of mistakes in Final Order No. 74/2002 regarding the classification of WIPLAM Boards. The Tribunal decided in favor of the assessee, stating that different stands by the Revenue at different stages cannot be considered a mistake apparent from the records. The application for rectification was rejected.