Commissioner Or Central Excise,GST vs. M/S.Jai Balaji Jyoti Steels LTD.

Held

The Court held that the appropriate remedy for the appellant is to approach the Tribunal for rectification of the order dated 02.06.2017 by filing an appropriate application. If such an application is filed, the Tribunal shall consider it and provide a specific finding on whether the matter is covered by the relevant circular. The Court did not decide on the merits of the case but directed the appellant to pursue the rectification route. The appeal was disposed of on this basis.

Facts

The appellant, the Commissioner of Central Excise, GST and Central Excise, filed an appeal challenging an order dated 02.06.2017 passed by the Central Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, in Appeal No. E/75353/2017. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is also not detailed. The High Court considered the materials on record.

Key Issues

1. Whether the appropriate remedy for the appellant is to approach the Tribunal for rectification of its order dated 02.06.2017, as per Section 35C(2) of the Central Excise Act, 1944 (though not explicitly named, the concept of rectification is implied). Petitioner's Argument (Appellant): The appellant contended that the Tribunal's order requires rectification and that approaching the Tribunal for this purpose is the appropriate course of action. Revenue's Argument (Respondent): The judgment does not record any specific arguments made by the respondent.