2014 (3) TMI 314 - AT - Central Excise

Rectification of mistake - Excess availment of credit has happened due to an act of inadvertence by the excise clerk - Held that - applicants have taken excess credit 62 times during the period in dispute. In view of this it cannot be said that it is an inadvertent mistake on the part of the excise clerk - Rectification denied.

Summary

The applicant filed for rectification of a mistake in the final order, claiming excess credit due to inadvertence by the excise clerk. However, since excess credit was taken 62 times, it was not considered inadvertent. The rectification application was dismissed.