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2021 (7) TMI 655 - AT - Central ExciseWrong Circular was mentioned - Board Circular No. 97/8/2007-ST was wrongly mentioned whereas the correct circular No. is 1065/4/2018-CX dated 08.06.2018 which needs to be corrected - HELD THAT - There is an apparent error in mentioning the circular no. in para 4 of the order. Accordingly in place of Circular No. 97/8/2007-ST, Circular No. 1065/4/2018-CX dated 08.06.2018 is corrected and read accordingly. The error pointed out by the applicant stands corrected. ROM application allowed.
The Appellate Tribunal CESTAT Ahmedabad corrected an error in mentioning a circular number in an order, replacing Circular No. 97/8/2007-ST with Circular No. 1065/4/2018-CX dated 08.06.2018. The correction was made after submissions from both sides, and the ROM application was allowed.
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