2015 (3) TMI 629 - SCH - Central Excise

Rectification of mistake - Held that - CEGAT has dismissed the application with the observations that the issue raised in the rectification application was not argued at the time of hearing of the main case. This aspect could not be disputed by the learned senior counsel appearing for the Department. - No error in impugned order - Rectification denied.

Summary

The Supreme Court dismissed an appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 06th September, 2002. The CEGAT had dismissed a rectification application by the Department as the issue was not argued during the main case hearing. The Supreme Court found no error in the CEGAT's decision and therefore dismissed the appeal.