2009 (6) TMI 308 - AT - Central Excise

Error apparent on face of record - ROM application - it is the appellant s contention that while passing the order, Tribunal did not deal with the issue of confiscation while dealing with issue of valuation and penalty - we find no justification for confiscation of the land & building, plant & machinery The same is set aside Mistake is rectified Application for rectification of mistake is allowed

Summary

The Appellate Tribunal CESTAT, Ahmedabad rectified a mistake in a previous order regarding confiscation of land and machinery, setting aside the confiscation due to lack of justification.ROM application disposed off accordingly.