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TMI Blog2014 (3) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order was conditional and the respondent-assessee did not comply with the said condition. The department appealed against the Tribunal's order aforesaid order before Hon'ble Bombay High Court vide its order dated 25-11-2009 [2010 (249) E.L.T. A54 (Bom.)], the Hon'ble High Court allowed the appeal filed by the department to be withdrawn. 3. The ld. SDR submitted that the Tribunal vide its aforesaid order dated 19-12-2007 did not take into consideration that the assessment order was conditional and a respondent-assessee did not comply with the condition of the Order. Thereafter department approached the Hon'ble High Court and after withdrawing the appeal from Hon'ble High Court they have approached this Tribunal for rectificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court which is more than the time prescribed for the appellant and dismissed the application filed beyond the period of 180 days. He also placed reliance on Tribunal's decision in the CCE v. Tas Engineering Co. P. Ltd. - 2009 (245) E.L.T. 833 wherein it was held that Tribunal while distinguishing the Hon'ble Supreme Court in the case of Sunita Devi (supra) rejected the application field after statutory time limit on the ground of limitation. The ld. counsel also cited Tribunal decision in the case of IVP Ltd. v. CCE - 2009 (246) E.L.T. 469 (Tribunal) = 2011 (22) S.T.R. 374 (Tribunal) wherein it was held that had it been the Legislature to allow the appellant to seek condonation of any delay beyond period of six months it would certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om record, if such mistake is brought to the notice of the Tribunal within six months. Therefore, the application which has been filed beyond the period of six months would not be entertainable. However, the contention of the ld. 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the Hon'ble High Court of Bombay by way of Central Excise Appeal no. 151 of 2006 and the said appeal was allowed to be withdrawn with liberty to the department to adopt appropriate remedy before the Tribunal. Therefore, the department has moved the application for rectification of mistake within six months from the date of the order of the Hon'ble High Court. The order of the High Court was passed on 16-7-2008. The said order of the High Court dated 16-7-2008 read as under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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