2009 (10) TMI 679 - HC - Central Excise

Natural justice - the order of the Settlement Commission dated 11-2-2008 (Annexure A.2) has also not been taken into account by the Tribunal - Held that - this Court could admit the appeal only on a substantive question of law as envisaged u/s 35G of the CEA, 1944 - the appellant is relegated to the remedy of filing rectification application before the Tribunal - appeal disposed off.

Summary

The High Court of Punjab & Haryana stated that the appellant should file a rectification application before the Tribunal instead of rushing to the Court. The appellant's remedy is to seek rectification of the Tribunal's order. The appeal was disposed of accordingly.