9911796707
TMI Blog2013 (12) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to be preferred against the judgment and order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dated 27-9-2013, and sought to be admitted on the following suggested questions of law : "(a) Whether the Customs, Excise and Service Tax Appellate Tribunal, the 1st respondent herein, has got the power to modify the miscellaneous orders in terms of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18-4-2013, whereby it came to the fact finding that the appellant has not produced the evidence in support of the plea of financial hardships and found that the plea of limitation was prima facie untenable on the facts of the case and therefore there is no element of financial or legal hardship. 4. On the aforesaid finding the learned Tribunal found that the liability of the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs, Excise and Services Tax Appellate Tribunal (Procedure) Rules, 1982, which reads as follows "Orders and directions in certain cases : - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice." 5. It is argued by the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not challenged in accordance with law. This would be applicable in a case where there has been mistake apparent on the face of the record and also error in calculation. Therefore, we do not find that the aforesaid suggested questions of law appear to be any substantial questions of law and the rule is very clear that no further interpretation is required. 7. Hence, the appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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