9911796707
TMI Blog1998 (7) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals), Customs Central Excise, Indore and therefore, the application was not time barred. In the result, the Tribunal remanded the case to the Collector (Appeals) for decision on merits. 2. The ROM application submits that the subject matter of the order of the Commissioner (Appeals) was an application filed by Commissioner of Central Excise, Indore under Section 35E(2) of the Central Excise Act, 44. Admittedly the application was filed beyond the time limit prescribed in Section 35E(4) and the Collector has rejected the application on the ground of time bar. The ROM application contends that there was no provision in Section 35E or any other Section of the Central Excise Act for condonation of delay in respect of an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failure to take note of the fact that a provision had been given retrospective effect, are mistakes apparent from the record and the Tribunal was competent to correct such mistakes. Shri Sridharan submitted that legal position with regard to correction of mistakes are comparable under the Income Tax Law as well as Central Excise Law and the law laid down by the Supreme Court in the aforesaid judgments should be followed by the CEGAT also. 4. Ld. SDR Shri A.K. Madan submitted that Section 35E(4) specifically states that an application filed under sub-section (1) and sub-section (2) shall be heard by the appellate authority as if such application were an appeal made against the decision or order of the adjudicating authority and the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that it is not legally permissible to entertain a delayed application under Section 35E. We are in agreement with the ratio of the West Regional Bench Order No. 3908-11/97/WRB, dated 23-9-97 in this regard. From the perusal of the impugned order of CEGAT, we also feel that the order was passed under the mistaken impression that Commissioner has power to allow delayed application filed under Section 35E. The aforesaid decision of the Apex Court clarifies that the Tribunals have authority to correct such mistakes of law. In the result, we allow the ROM application. Consequently, the Tribunal s Final Order No. 67/96-C, Stay Order No. 9/96-C, dated 7-12-95 is recalled and it is ordered that the appeal preferred by the Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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