Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise, Indore vs M/S. J.K. Industries on 27 April, 2001
ORDER
Jyoti Balasundaram
1. According to the Revenue, there is an error in the Tribunal's Final Order above mentioned in remanding the case to the jurisdictional Assistant Commissioner. The Revenue contends that the case was to be remanded to the Commissioner (Appeals), since the assessee's (Appeals) was not received by them was accepted by the Tribunal. Learned Counsel also states that the matter was to be remanded to lower appellate authority.
2. On hearing both sides and perusing the order,we agree with the Revenue that an obvious mistake has occurred in our order and accordingly we rectify the same by directing that the case be remanded to the Commissioner (Appeals) for fresh determination of admissibility of credit to the assessees. He shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in person.
3. The ROM application is hereby allowed.
(Dictated in open court)