2001 (6) TMI 271 - AT - Central Excise

Summary

The Rectification of Mistake Application was filed by the Commissioner of Central Excise seeking recall of Final Order No. 1463/99-B. The application was based on an amendment to the Central Excise Act with retrospective effect. The Tribunal rejected the application, stating that their previous order was in conformity with the law as laid down by the Supreme Court and that subsequent amendment of the statute is not a reason to consider it a mistake.