Full News
Assesee shouldn't go to SC but to CESTAT again for rectification of wrong facts
Assesee shouldn't go to SC but to CESTAT again for rectification of wrong facts
If an assessee thinks that the order of tribunal arose from facts not present in the records than he'ld file a rectification application to the tribunal itself and not approach the Supreme Court.
- This is the judgment made by the Honorable Supreme Court of India
- This order covers Section 35C, read with section 35L, of the Central Excise Act, 1944, sections 83, and 86 of the Finance Act, 1994 and section 129B of the Customs Act, 1962
- Thus the order has covered Appeals - Rectification of mistakes/review - Appellate Tribunal
- The Assessee classified the 'doors and windows' manufactured by it under Heading 3925.20 and claimed that they were complete in all respects and are cleared in unassembled or disassembled form.
- Department claimed classification under sub-heading 3925.99
- Tribunal held in favour of revenue observing that 'doors and windows are removed by assessee in running length and are fabricated at side'
- Assessee argued that aforesaid observations of Tribunal are factually incorrect and not arising from record
- HELD : Since assessee's contention is factual in nature, remedy is to approach Tribunal by moving an appropriate application for rectification -
- Hence, present appeals were dismissed as withdrawn with liberty to file rectification application before Tribunal within 30 days from present judgment [Para 3]
