2016 (3) TMI 803

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..... utam Weaving Mills (supra). Regarding the limitation, the Tribunal had recorded the submission of the Learned Advocate in the final order. It is seen that the Tribunal had rejected the submission of the Learned Advocate on the ground that the Central Excise audit officers during the verification of the records detected the irregular availment of the Cenvat Credit. Hence, the extended period of limitation would be involved. In any event, the Hon'ble Supreme Court held that the Tribunal has no power to review its own order and it should not be done, while there is a long drawn process. Hence, do not find any merit in the application filed by the applicant. Rom application is rejected. - Application No : E/ROM/10003/2016 In Appeal No: E/14 .....

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..... he sides and on perusal of the records, the relevant portion of the Final Order Dated 06.11.2015 is reproduced below:- 6. The Learned Advocate relied upon the various decisions. In the case of Vimal Enterprises (Supra) the period of dispute is July 1994 to August 1994. In the case of Darshan Industries the period of dispute appears to be 1994. In the case of Gautam Weaving Mills (supra), even the period is after 2004, in that case the appellants were engaged in the manufacture of grey fabrics and not the job worker. In the case of Proctor and Gamble (supra), the Tribunal observed that the invoices were issued in the name M/s Standard Surfactants on account of M/s Procter and Gamble Home Products Ltd. M/s Standard Surfactants has not av .....

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..... not following the decision of the Gautam Weaving Mills (supra). Regarding the limitation, the Tribunal had recorded the submission of the Learned Advocate in the final order. It is seen that the Tribunal had rejected the submission of the Learned Advocate on the ground that the Central Excise audit officers during the verification of the records detected the irregular availment of the Cenvat Credit. Hence, the extended period of limitation would be involved. 5. In any event, the Honble Supreme Court held that the Tribunal has no power to review its own order and it should not be done, while there is a long drawn process. Hence, I do not find any merit in the application filed by the applicant. Rom application is rejected. (Dictated a .....

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