https://www.taxtmi.com/caselaws?id=81737 An apparent mistake in the Tribunal's earlier order was identified because the appellants' alternative claim for small scale industry exemption under Notification No. 175/86-C.E. had been raised before the lower authorities and in the appeal, but was not addressed when the appeals were decided on deemed Modvat credit. The omission was treated as a rectifiable error, and the order was amended to add a limited remand directing the Assistant Collector to consider that exemption claim. The amendment left open the department's position in view of the matter already being referred to the High Court. en-us Thu, 31 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81737 An apparent mistake in the Tribunal's earlier order was identified because the appellants' alternative claim for small scale industry exemption under Notification No. 175/86-C.E. had been raised before the lower authorities and in the appeal, but was not addressed when the appeals were decided on deemed Modvat credit. The omission was treated as a rectifiable error, and the order was amended to add a limited remand directing the Assistant Collector to consider that exemption claim. The amendment left open the department's position in view of the matter already being referred to the High Court. Case-Laws Central Excise Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81737