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TMI Blog2010 (4) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of mistake, which was the proper course of action. Therefore, it cannot be said that there is a delay in view of fact that appeal was pending before High Court. In the interest of justice, condonation of delay in filing ROM application allowed. - E/1337/2006 - M/596-597/2010-WZB/AHD - Dated:- 29-4-2010 - Shri B.S.V. Murthy, Member (T) Shri S.K. Mall, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order]. - On the basis of facts as mentioned in the Order No. A/1215/WZB/AHD/2007 [2007 (214) E.L.T. 226 (Tri. - Ahmd.)] reproduced below for ready reference. This Tribunal took a decision that the respondent was eligible to avail 50% of the Cenvat credit admissible in the year 2000-01 and another 50% in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court but no stay has been granted. (g) In the present case, the original authority vide his order dated 31-12-02 allowed the balance of 50% of the entire duty in April, 2001. The Commissioner (Appeals) vide his order dated 6-2-2006 rejected the appeal filed by the Department. (h) The Department is on appeal on the same issue relating to the balance of credit having been taken in the year 2001-02." 2. Against this order a tax appeal was filed by the Revenue and Hon'ble Gujarat High Court vide their decision on 6-8-2008 observed "on the day the Tribunal decided the appeal of the parties namely 23-5-07, the Apex Court had already set aside the decision of this High Court [2007 (212) E.L.T. 7 (S.C.)]. In the circumstances, it is ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot consider the application of the Revenue. He also pointed out that nowhere in the decision Hon'ble Gujarat High Court had given any directions to the Tribunal to consider the application for rectification of mistake. On the other hand learned DR relied upon the decision of the Hon'ble Supreme Court in the case of Sunitadevi Singhania Hospital Trust v. Union of India reported in 2009 (233) E.L.T. 295 (S.C.) to support his contention that statutory limitation has to be observed but Tribunal has powers of rectifying the order if sufficient cause is shown. The facts in this case are some what similar to the case cited by the learned DR. In this case Revenue had filed an appeal before the Hon'ble Gujarat High Court instead of filing an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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