2019 (3) TMI 1374 - AT - Central Excise

Rectification of mistake - error apparent on the face of record or not - case of Revenue is that Tribunal has not examined the issue of compliance of condition of No.45/2001-CE (NT) dt.26.6.2001 and the conditions of the notification are to be strictly followed - Held that - This Tribunal has examined the issue in detail and observed that the condition of the said notification was not required to be complied by the appellant. In fact, the correspondence exchanged between the Nepalese Customs Authorities and departmental authorities and when there is clear-cut finding in the order itself - there is no mistake apparent on record in the order dt.26.10.2015 of this Tribunal - ROM application dismissed.

Summary

The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's application for rectification of mistake in an order, stating that the conditions of the notification were not required to be complied with by the appellant. The application was found to have no merit and was dismissed.