2018 (12) TMI 358 - AT - Central Excise

Rectification of Mistake - mistake apparent on record - Held that - Tribunal has relied that on the order passed by the Commissioner of Central Excise (Mysore) dated 27.11.2008, wherein, the Ld. Commissioner held that the merit classification of electrical grade insulating pressboard is under chapter heading 4810 and the said order has been accepted by the Revenue, therefore, there is no mistake apparent on record - application for ROM dismissed.

Summary

The Revenue filed an application for rectification of mistake regarding the classification of electrical grade insulating pressboard under heading 4810. The Tribunal dismissed the application, stating that there was no mistake apparent on record as the classification was based on a previous order accepted by the Revenue.