2000 (11) TMI 425 - AT - Central Excise

Summary

The Punjab State Electricity Board filed an application for rectification of mistake in Final Order No. 1093/2000-B, dated 9-6-2000. The Tribunal rejected the appeal on the grounds of time limit specified in Section 11B of the Central Excise Act. The Tribunal found no error in its decision, as the time limit issue was argued by the Advocates during the hearing. The application for rectification was rejected.