2010 (11) TMI 320 - AT - Central Excise

Rectification of mistake - Revenue submits that the stay order purported to call for reversal of both input duty credit and input service tax credit, but, in the operative part of the order, input service tax credit was omitted to be mentioned - Hence, an application for rectification of mistake is not maintainable against a Misc. order of the tribunal - This application has not brought out the quantitative effect of the proposed rectification - Apparently, the effect is negligent - Thus, the application is dismissed.

Summary

The department filed an application to rectify an error in a stay order, seeking reversal of input duty credit and input service tax credit. The tribunal dismissed the application, stating it was not maintainable against a miscellaneous order and the proposed rectification had a negligible effect.