2023 (11) TMI 1301 - AT - Central Excise

Rectification of error apparent on record in order-in-appeal passed by Commissioner of Central Excise (Appeals) - application has limited itself to the non-applicability of the decision of the Larger Bench in re Gauri Plasticulture P Ltd 2019 (6) TMI 820 - BOMBAY HIGH COURT which, at all events, was referred to in the order of the Tribunal to dispose off submission that decision of Slovak India Trading Co Ltd 2006 (7) TMI 9 - KARNATAKA HIGH COURT applied to appellants . HELD THAT - It would appear that the applicant has not taken note of the further elaboration, and independent finding in the said order, besides decision of the Tribunal in Voltas Ltd v. Commissioner of Central Excise, Pune-IV 2018 (4) TMI 352 - CESTAT MUMBAI that such monetization would be tantamount to refund of duty collected in accordance with law which was not a ground of challenge in the appeal. As the final order of the Tribunal, which is sought to be portrayed having arrived at incorrect conclusion from an unappealable decision, has determined ineligibility separately, we find no merit in this application which is rejected.

Summary

The application filed by M/s Emcure Pharmaceuticals Ltd under section 35C(2) of Central Excise Act, 1944 contending error in the final order was rejected by the Appellate Tribunal CESTAT Mumbai. The Tribunal found no merit in the application as the decision was based on an unappealable ruling and determined ineligibility separately. (Judgement date: 06/11/2023)