2018 (12) TMI 719 - AT - Central Excise

Rectification of Mistake - the issue involved was denial of refund of education cess and higher education cess and the value addition in terms of N/N. 56/02-CE dt.14.11.2002 whereas this Tribunal has decided the issue of availment of credit on outward transportation of freight charges - Held that - Considering the fact that this Tribunal has not decided issue correctly vide order dated 30.08.2018, the Registry is directed to relist the appeal for fresh hearing as and when next Division Bench resumes - ROM application allowed.

Summary

The Revenue filed applications for rectification of mistake in the order dated 30.8.2018 passed by CESTAT Chandigarh. The issue involved denial of refund of education cess and higher education cess, but the Tribunal decided the issue of credit on outward transportation charges. The appeal is directed to be relisted for fresh hearing by the next Division Bench. Applications for rectification of mistake are allowed.