2008 (12) TMI 528 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, CHENNAI, in the 2008 (12) TMI 528 case, heard a miscellaneous application filed by the Commissioner of Central Excise, Coimbatore. The Commissioner sought the deletion of certain observations from a previous order. The Tribunal noted that the objectionable portion merely recorded submissions by the appellants' counsel and did not contain any Tribunal finding. The Commissioner informed the Tribunal that the officer in question was not facing departmental proceedings. Acknowledging the Commissioner as the best source of such information, the Tribunal partially allowed the application by deleting the last sentence of the relevant paragraph in the order. The application was then disposed of. The judgement was pronounced in open court. This case highlights to address the issue of deleting certain observations from a previous order based on updated information provided by the Commissioner of Central Excise, Coimbatore. The Tribunal accepted the Commissioner's information and made the necessary amendments to the order.