2011 (9) TMI 777

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..... ove reproduced provisions that there is a time limit fixed by the statute for filing of application for rectification of mistake apparent from the record. In this case before us, there is undisputedly a delay of 178 days in filing of application before the bench - Held that: there is a time limit fixed by the statute for filing of application for rectification of mistake apparent from the record - .....

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..... ng the remedy in the Hon ble High Court. It is his submission that they have withdrawn the tax appeal filed before the Hon ble High Court of Gujarat. He would submit that the delay in filing the application for rectification of mistake may be condoned. It is his submission that the Apex Court in the case of Sunitadevi Singhania Hospital Trust v. UOI - 2009 (233) E.L.T. 295 (S.C.) placed on record, .....

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..... s fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. (1A) x x x x x x (2) The Appellate Tribunal may, at any time .....

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..... apparent from the record. In this case before us, there is undisputedly a delay of 178 days in filing of application before the bench. On careful perusal of the provisions of Section 35C of Central Excise Act, 1944, we find that we do not have powers to condone the delay in filing application for rectification of mistake. 6. As regards the judgment relied upon by the learned counsel, in the cas .....

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..... st is only in respect of civil appeal filed by the said petitioner before the Hon ble Supreme Court. 7. In view of the foregoing, we do not find any merits in the application filed by the applicant for condonation of delay and the same is rejected. Consequently, the application filed for rectification of mistake also stand dismissed. (Dictated and pronounced in the Court) - - TaxTMI - TMITa .....

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