2010 (7) TMI 338 - AT - Central Excise

Rectification of mistake - subsequently, the law has been amended retrospectively - order of the Tribunal is modified and the orders passed by the authorities below are set aside and the matter is remanded to the original authority for fresh decision - ROM is allowed

Summary

The Appellate Tribunal CESTAT, Chennai modified the impugned order based on a retrospective amendment by the Finance Act, 2010. The matter was remanded to the original authority for a fresh decision considering the amended provisions of the law. The Miscellaneous Application (ROM) was allowed, and the appeal was remanded accordingly.