NATIONAL MINING COMPANY LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Only dispute which has been raised in this petition is that the Customs, Excise & Service Tax Appellate Tribunal failed to go into the issue of clerical error in the calculation of interest, which arose before it. It is pointed out that on earlier occasion the Tribunal, vide its order dated 23-11-2007 [ 2008 10 STR 136 ], remanded the matter to the original authority for rectifying the mistake in calculation of interest. The original authority vide order dated 20-6-2008 held that the interest of Rs. 24,56,111/- was due, while according to the petitioner, the amount of interest due should have been held to be Rs. 8,73,614/-. With this grievance the petitioner approached the Tribunal. However, the Tribunal did not look into this aspect.

(2.) We have perused the order dated 4-3-2009 passed by the Tribunal. The matter does not seem to have been examined.

(3.) Accordingly, we set aside the impugned order dated 4-3-2009 and remand the matter to the Tribunal for a fresh decision in accordance with law.