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of <h1>Rectification sought for show cause notice error under Central Excise Rules; Tribunal dismisses application</h1> The Collector of Central Excise, Chandigarh, applied for rectification of a mistake in the Tribunal's order, arguing the show cause notice was issued ... Rectification of mistake The Collector of Central Excise, Chandigarh, filed an application for rectification of a mistake in the Tribunal's order, claiming the show cause notice was issued under Rule 9(2) of the Central Excise Rules, not Section 11A. The Tribunal found no mistake, citing past judgments and held that the entire scheme of Section 11A is incorporated into Rule 9(2). The application was dismissed. (Case Citation: 1991 (5) TMI 150 - CEGAT, NEW DELHI)
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