2019 (3) TMI 244

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.... Tribunal'). The First Appellate Authority removed an observation in its original order, by a corrigendum; which was set aside by the Tribunal. 2. The First Appellate Authority is a Central Excise Officer as understood under the Finance Act,1994 (hereinafter referred to as 'the Act'); read with Section 2(b) of the Central Excise Act, 1944. The issue before the First Appellate Authority was with respect to the rebate claimed as per Annexure-A1 notification. It was the contention of the Assessing Officer that the documents produced were insufficient to allow the claim. The First Appellate Authority found that the documents were sufficient and for verification of the documents; remanded the matter, for the limited purpose of qua....

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.... any proceeding by way of appeal or revision relating to an order referred to in subsection (1), the [Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) Subject to the other provisions of this section, the [Central Excise Officer] concerned- (a) may make an amendment under sub-section (1) of his own motion; or (b) shall make such amendment if any mistake is brought to the notice by the assessee or the Commissioner of Central Excise or the Commissioner of Central Excise(Appeals) (4) Any amendment, which h....