COMMISSIONER OF CENTRAL EXCISE Vs. HINDUSTAN ZINC LTD.

JUDGEMENT

(1.) This appeal is preferred against the order dated 6th 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 6th September, 2002 passed by CEGAT.

(2.) This appeal is, accordingly, dismissed.