Commissioner of Central Excise, Vs. Kepee Industries

Commissioner of Central Excise, vs Kepee Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 17, 2001

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Citation: sooperkanoon.com/25739
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 17, 2001
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

Kepee Industries

Excerpt

1. the application for rectification of mistake stated to have occurred in the tribunal's order, declining to refer to the high court a question of law proposed by the commissioner.2. there is no provision in law for rectification of a mistake in such an order. in any event, the application does not find any easily perceived mistake in the order, but raises elaborate argument on the issue. if the tribunal declines to refer a question of law to the high court, it is always open to the applicant to pray to the high court to require the tribunal, in terms of sub-section (3) of section 35g of the act, to state the case to the high court.

Full Judgment

1. The application for rectification of mistake stated to have occurred in the Tribunal's order, declining to refer to the High Court a question of law proposed by the Commissioner.

2. There is no provision in law for rectification of a mistake in such an order. In any event, the application does not find any easily perceived mistake in the order, but raises elaborate argument on the issue. If the Tribunal declines to refer a question of law to the High Court, it is always open to the applicant to pray to the High Court to require the Tribunal, in terms of Sub-section (3) of Section 35G of the Act, to state the case to the High Court.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Kepee Industries Same Subject Excise