Judgment
1. This application for rectification of mistake has been filed by the department for rectifying the mistake in Final Order Nos.427-428/2005B, dated 9.3.2005 on the ground that the CESTAT has not taken into account the recent amendment made in the Union Budget, 2005, to the effect that, the credit availed on AED (GSI) can be utilized for the payment of BED only if AED (GSI) was paid on or after 1.4.00, the date from which a separate accountal for AED (GSI) was dispensed with.
It was argued that Board's Circular No. 700/16/2003-CX., dated 6.3.2003 was withdrawn.
2. We find that the amendment made in the Budget, 2005 is after the passing of the order by this Tribunal. No argument was taken up during the hearing of the appeal on the side of the Revenue that Circular No.700/16/2003-CX., dated 6.3.2003 has been withdrawn or any amendment has been made in the relevant provisions. No cross-objections were filed by the Revenue. Since there was no argument on this issue, therefore, there is no mistake on the face of the record in this order. In these circumstances, the application for rectification of mistake is rejected.