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2018 (7) TMI 845 - AT - Central ExciseRectification of Mistake - rectification of order of remand - Held that - This Tribunal, after recording in detail various issues raised by the Revenue, remanded the matter to the adjudicating authority to examine the applicability of provisional assessment and consequent determination of the valuation - there is no mistake apparent on the record nor any basis in the apprehension of the respondent that ancillary issues could not be raised in the de novo proceeding - MA(ROM) is devoid of merit and is accordingly dismissed.
Issues: Application for rectification of mistake in the order dated 28.9.2017 regarding the finalization of provisional assessment made by order dated 17.6.2002, applicability to clearance to sister unit, correct method of valuation, and the respondent's freedom to raise ancillary issues in the de novo proceeding.
Analysis: The judgment addresses an application for rectification of a mistake claimed to be apparent in an order dated 28.9.2017. The respondent's advocate argued that although the matter was remanded to the adjudicating authority by the Tribunal to examine the finalization of provisional assessment made by an order dated 17.6.2002, there was no mention in the order that the respondent could raise other ancillary issues in the de novo proceeding. The AR for the Revenue contended that since the adjudicating authority was directed to examine the assessment's applicability and determine the correct valuation method, the respondent could argue all issues, including those remanded by the Tribunal. The Tribunal found no mistake apparent on the record and rejected the respondent's apprehension that ancillary issues could not be raised in the de novo proceeding. It clarified that the respondent was free to raise relevant issues in the case and those raised in the appeal. The Tribunal emphasized that it had remanded the matter to the adjudicating authority to examine the applicability of provisional assessment and determine the correct valuation method. It noted that the respondent could raise issues relevant to the case and those presented in the appeal. The Tribunal ultimately found the application for rectification of mistake devoid of merit and dismissed it accordingly. The judgment was pronounced in court, concluding the matter.
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