- (1.) The present appeal is directed against the judgment and order dated 26-3-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, as "CEGAT"), whereby the CEGAT rejected the application filed by the appellant herein seeking rectification of the mistake in the final Order No. 216/2000-C dated 20-4-2000.
(2.) Counsel appearing for the appellant has submitted that one of the issues which was initially involved in the case was regarding non-compliance of the requirement under Rule 194 read with Rule 226 of the Central Excise Rules, 1944, as also with the requirement of statutory form on the RG.16 Register which was specifically raised before the Collector of Central Excise.
(3.) It was further contended that although the said issue was taken before the Collector, Central Excise, it was not decided at any stage. According to the counsel for appellant, the said issue arises for consideration in the present appeal and since the said issue has now been referred to a larger Bench by order dated 3-10-2005 passed in Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal and Ors., 2005 8 SCC 164, the present appeal should also be referred to a Larger Bench.;