2026 (5) TMI 432

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.... Final Order No.40614/2025 dated 17.06.2025.  In the Miscellaneous Application, it is contended that in the earlier-Final Order No.40597/2025 dated 09.06.2025 which has been relied upon in the impugned Final Order, the Bench though recorded the submissions of the Ld. Special Counsel, but however, the same has not been taken into consideration; which omission is critical according to the Revenue, in determining the eligibility of Cenvat credit.  2. The above clearly indicates that non-consideration of submissions while deciding the issue in the earlier Appeal has been taken as a ground here, to allege that the above amounts to 'mistake' rectifiable within the meaning of Section 35C (2) of the Central Excise Act, 1944 read with S....

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....oleum Jelly.  In the Final Order impugned herein, the Bench has relied upon the decision of the Hon'ble Supreme Court in Commissioner of Central Excise, Belapur Vs Jindal Drugs Ltd. [Civil Appeal No.1121 of 2016 dt. 30.04.2024 reported in 2024 (389) ELT 4 (SC)], wherein the Hon'ble Apex Court has referred to the law as it stood prior to and post-01.03.2008 and has observed as under : "13.3 However, after the amendment i.e. post 1-32008, Note 3 has undergone a change as indicated above. Now because of substitution of the word 'or' in place of the word 'and' between the two expressions 'labelling or re-labelling of containers' and 'repacking from bulk packs to retail packs', the earlier composite process of labelling or re-label....