2005 (12) TMI 379 - AT - Central Excise

Summary

The department filed an application for rectification of mistake in a Final Order, citing a recent amendment in the Union Budget, 2005 regarding the utilization of credit availed on AED (GSI). The Tribunal rejected the application as the amendment was made after the order was passed, and no arguments or cross-objections were raised on this issue during the appeal hearing.