2018 (12) TMI 720 - AT - Central Excise

Rectification of Mistake - the issue involved was non-availment of Cenvat credit of Additional duty levied under sub-section (5) of Section3 of Customs Tariff Act resulting excess availment of refund under 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 Appellate Tribunal CESTAT CHANDIGARH allowed the application for rectification of mistake in the order dated 30.8.2018. The issue involved non-availment of Cenvat credit of Additional duty resulting in excess refund. The appeal will be relisted for fresh hearing by the next Division Bench.