Customs, Excise and Gold Tribunal - Mumbai
Archana Electrics Pvt. Ltd. vs Commissioner Of Central Excise, Pune-I on 20 June, 2001
ORDER
Gowri Shankar, Member (Technical)
1. The application is for correction of what is stated to be an error in the Tribunal's final order. The applicant is absent and unrepresented despite notice.
2. The submission of the applicant is that the bench has not considered the judgment of the Allahabad High Court in India Casting Co. vs. CEGAT 1998 (104) ELT 17 and two decisions of the Tribunal, which permitted compliance with the deposit to be made be debit to the modvat account. This point had already been considered in the earlier order and we have held that there was no ratio in the judgment of any Court or a decision of the Tribunal that debit to the RG23A account has in every case to be accepted as ratio. No fresh point is urged before us.
3. The application is accordingly dismissed.