2002 (3) TMI 310

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..... rder per : G.A. Brahma Deva, Member (J) (Oral)]. This application is filed by the applicant M/s. Mittal Steels Ltd., for rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 on the ground that mistake has crept in with reference to Final Order No. 673/2001, dated 21-3-2001 passed by the Tribunal. 2. Heard both sides. 3. Issue relates to Modvat credit. In the fina .....

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..... Act, 2001 with reference to case law the Tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out in the Finance Act 2001, as per Order Nos. 218-263/01, dated 30-10-2001, [2001 (47) RLT 586 (Tribunal)]. Following the precedent in line with that order this application is allowed. In view of this position this matter is posted for hearing .....

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