9911796707
TMI Blog2001 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. The Tribunal Vide Order No. C-I/2632/WZB/2001, dt. 31-8-2001 dismissed the appeal filed by the applicants. This application is for rectification of a mistake claimed to exist on the face of this order. 2. The refund claim filed by the present applicants was allowed and refund was sanctioned by the Assistant Collector. An application was filed before the Commissioner (Appeals) in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second is the period given to the Assistant Commissioner to file the application. It is submitted that in terms of Section 35E(4) a period of three months was given to the Assistant Commissioner to file the appeal. However in the present case the appeal was filed after five months from the date of communication of the Collector s decision in terms of Section 35E(2) of the Central Excise Act, 1944, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of sub-section (4) of Section 35B shall, so far as may be, apply to such application. 5. A definite claim is made in the application for rectification of mistake that the appeal was filed on 31-10-1990, when the last date was 30-8-1990. This statement is made on the basis of a communication dt. 31-10-1990 under which a copy of the application filed by the Assistant Collector in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application seems to have been signed on or before 14-6-1990, there is no indication that it was filed within time before the Collector (Appeals). This is a matter of conjecture and does not form the basis for a rectification application. His third grievance is that in spite of this claim as is now made in the application, before the Collector (Appeals), he had not covered the same in this discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
