2018 (10) TMI 624 - AT - Central Excise

Rectification of Mistake - applicant submits that the Tribunal passed the order dated 12.03.2018 without appreciating the facts and settled law on the issue - Held that - In para 3 of the order, the Bench has recorded the submission made by the Ld. Counsel on behalf of the appellant including the judgment cited by the Ld. Counsel, thereafter, in para 5 the detailed finding was given after interpreting Section 11A, therefore, the order passed by this Tribunal is very reasoned. The applicant in the application also could not point out any specific error in the order - there is no merit in ROM application - ROM Application dismissed.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed the application for Rectification of Mistake (ROM) as the order passed was reasoned and no specific error was pointed out by the applicant. The issue involved demand of interest under Section 118 of the Central Excise Act, 1944. The application was considered a mere reiteration of the appeal filed by the applicant. The ROM application was dismissed.