Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (5) TMI 707

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned SDR. None present for the original appellant. 2. By the present application, the Commissioner of Central Excise is seeking rectification of the alleged mistake in the order dated 12-7-2005/12-8-2005 in appeal Nos. 1873, 1874, 1875, 1876 1877 of 2002 [2005 (189) E.L.T. 230 (Tri. - Mum.)]. The alleged mi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... record, if such mistake is brought to the notice of the Tribunal within six months. Therefore, the application which has been filed beyond a period of six months would not be entertainable. However, the contention of the learned SDR is that the Department had approached the Hon ble High Court of Bombay by way of Central Excise Appeal No. 151 of 2006 and the said appeal was allowed to be withdrawn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n six month from the date of the order of the Hon ble High Court, the same should be treated as having filed as per the direction for Tribunal to admit the application for rectification of alleged mistake. 5. We are of the view that the contention is without any substance. The order of the Hon ble High Court does not grant liberty to the Department to move such application under Section 35(C)(2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates