9911796707
TMI Blog2010 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... hi, which were allowed and the matter was remanded to the concerned Adjudicating Authority. It further appears that for the period 8th February, 1998 to 11th May, 1998, the applicant had filed refund claim under Section 11B of the Act for Rs. 24,28,233.00, which was rejected by the Deputy Commissioner, on the ground that the application filed on 20-10-1999 was beyond the period of six months, therefore, barred by limitation. The Tribunal held that the claim of refund was barred by limitation. Thereafter, the applicant filed an application for rectification of mistake mainly on the ground that the Tribunal has not given any finding regarding the applicant’s persistent plea that the refund claimed was consequential to the Tribunal’s order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en any findings on the applicant's plea that the refund claimed was consequential to the CEGAT's order dated 22nd January, 1999, hence the limitation of six months stipulated under Section 11B of the Central Excise Act does not apply and not deciding the plea taken by the applicant amounts to error apparent on the record liable to be rectified under Section 35C(2) of the Act? (4) Whether in view of Rule 22 of the CEGAT Procedure Rules, 1982 the Tribunal ought to have admitted the additional evidence, namely, the letters which clearly showed that the amount of duty was deposited under protest? 2. It appears that the petitioner has claimed exemption from the excise duty on the Raw Naphtha used for generation of power and steam, which dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication with the request to admit the letters dated 10-2-1998 and 18-6-1998 as additional evidence but the said application was also rejected. The Tribunal held that the claim of refund was barred by limitation. Thereafter, the applicant filed an application for rectification of mistake mainly on the ground that the Tribunal has not given any finding regarding the applicant's persistent plea that the refund claimed was consequential to the Tribunal's order dated 22nd January, 1999, therefore, the limitation of six months stipulated under Section 1113 of theCentral Excise Act does not apply. The said application was rejected by the Tribunal vide order dated 13-9-2002. The Tribunal has held that question as to whether the refund claim of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assisted by Sri Pyush Agarwal, learned counsel for the applicant and Sri S.P. Kesarwani, learned Standing Counsel. 4. Learned counsel for the applicant has submitted that the questions raised are question of law, which requires consideration by this Court. He sumitted that the pleas raised in this appeal have not dealt with by the Tribunal, which amounts to mistake apparent on the face of record, therefore, Tribunal ought to have allowed the application for rectification of mistake. The reliance has been placed of the decision of this Court in the case of Commissioner of Income Tax v. Keshav Fruit Mart., reported in 2005 (191) E.L.T. 147 (All.) = Income Tax Reports (Vol. 199) 1993 page 771 and in the case of Commissioner of Income Tax, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 15-2-2002, which requires rectification. The claim of the applicant was that the Tribunal has not given any finding on the applicant's persistent plea that the claim of refund filed by the applicant was consequential to the final order dated 22-1-1999, there fore, limitation of six months stipulated under Section 11B of the Central Excise Act did not apply. The order dated 15-2-2002 does not reveal that such issue has been argued before the Tribunal. In any view of the matter the Tribunal has held in its order dated 13-9-2002 that by order dated 22-1-1999 the Tribunal has only remanded the matter to Adjudicating Authority for fresh decision and the period involved in the said order was different to the period involved in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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