2007 (5) TMI 537

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..... for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an application for rectification of mistake against the order of the Tribunal No. A/118/WZB/ Ahd bad/06 dated 6-11-2006 - 2007 (208) E.L.T. 505 (Tribunal). 2. The ld. Advocate appearing for the applicant relies on the judgment dated 24-11-2004 of Hon ble Supreme Court in the case of Commissioner of Central Excise Cus .....

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..... earned Advocate for the appellant company also relied on the fact that there is an amendment in 2005 making it mandatory that when the goods are unconditionally exempted, the party shall not pay the duty, thereby implying that earlier to the amendment, they were free not to avail the exemption. The amendment is as follows :- (1A) For the removal of doubts, it is hereby declared that where an ex .....

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