Commnr. of Central Excise, Jaipur v. M/s. Hindustan Zinc Ltd.

November 26, 2021

Civil Appeal No. 6628 of 2003

Excise — Rectification application by the Department — Dismissal of, by Cegat with the observations that issue raised in the rectification application was not argued at the time of hearing of the main case — Held, no error in impugned order so as to warrant interference in appeal — Constitution of India, Art. 132 (Para 2)

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(A.K. Sikri and Rohinton Fali Nariman, JJ.)

Commnr. of Central Excise, Jaipur ____ Appellant

M/s. Hindustan Zinc Ltd. _____________ Respondent

Civil Appeal No. 6628 of 2003, decided on March 10, 2015

The Order of the court was delivered by

Order

This appeal is preferred against the order dated 06^th September, 2002 passed by Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as ‘CEGAT’ for short) in the rectification application which was preferred by the Department. By the said order, the CEGAT has dismissed the application with the observations that the issue raised in the rectification application was not argued at the time of hearing of the main case. This aspect could not be disputed by the learned senior counsel appearing for the Department.

Having regard to the above, we do not find any error in the order dated 06^th September, 2002 passed by CEGAT.

This appeal is, accordingly, dismissed.

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