2007 (3) TMI 244 - HC - Central Excise

Revenue s rectification application rejected by the Tribunal - It is well settled that the Tribunal is not supposed to decide all the grounds raised in the memo of appeal where the authorised person has appeared and argued some of the grounds raised therein - order of the Tribunal does not suffer from any error apparent on the face of the record - order of the Tribunal, therefore, does not give rise to any question of law revenue s applicaiton is rejected.

Summary

The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that as the plea was not raised by the Departmental Representative earlier, there was no error on the face of the record. The Tribunal is not required to decide all grounds if some have been argued. The order did not raise any question of law, so the application was rejected.