The Tax Publishers2018 TaxPub(EX) 616

 

Mangalam Cement Ltd. v. UOI

 

CENTRAL EXCISE ACT, 1944

--Appeal to High Court --CESTAT's order rectifying mistake under section 35C(2)Maintainability of ----Appeal against CESTAT'S order rectifying mistake under section 35(2) could not be maintained before High Court. Such order could be challenged by filing writ petition under Article 226 of Constitution of India 1950 within a period of two weeks.--Assessee was engaged in mining, raising, loading and transporting of gypsum from mines. It filed an application against order of Tribunal rectifying mistake under section 35C. Assessee contended that order passed by Tribunal was erroneous wherein it was held that investment allowance was not available to assessee as no manufacture or production of any article or thing takes place. Held: Appeal against order of CESTAT rectifying under section 35(2) could not be maintained before High Court. Such order could be challenged by filing writ petition under Article 226 of Constitution of India 1950 within a period of two weeks.

Central Excise Act, 1944 Section 35G

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