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TMI Blog2017 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... 915 of 2016 - - - Dated:- 25-1-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR HARDIK P MODH, ADVOCATE FOR THE OPPONENT : MR JAIMIN A GANDHI, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned order passed by the learned Central, Excise Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as CESTAT ) dated 18/08/2015 by which the learned CESTAT has dismissed the rectification application on the ground that the said application has been preferred beyond the date of six months from the date of passing the original order, appellant has preferred the present Tax Appeal. [2.0] It is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question involved in the present Appeal is now not res integra in view of the decision of the Division Bench of this Court in the case of Vadilal Industries Ltd. Vs. Union of India reported in 2006 (197) ELT 160 (Gujarat) . In the said decision while considering the provisions of the Central Excise Act, 1944, more particularly, Section 37C, the Division Bench has held that the period of limitation to file the rectification application is to be computed from the date of receipt of order by the party and not at any time within six months from the date of the order. While holding so, in paragraph nos.14 to 16 the Division Bench has observed and held as under; 14. There is one more aspect of the matter. The Technical Officer of CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. There is another angle from which the matter can be approached. It is only the party to the appeal who finds that the order contains a mistake apparent from the record and is aggrieved by such mistake, would be in a position to move an application seeking rectification of the order. Therefore also, unless and until a party to the appeal is in a position to go through and study the order it would not be possible, nor can it be envisaged, that a party can claim to be aggrieved by the mistake apparent from the record. Hence, even on this count the period of limitation has to be read and understood so as to mean from the date of the receipt of the order. 16. Therefore, the action of the Technical Officer to return the papers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed and set aside and the matter is required to be remanded to the learned tribunal to consider the rectification application in accordance with law and on its own merits treating the same to have been filed within the period of limitation provided under the Act. [3.0] In view of the above and for the reasons stated hereinabove, the impugned order passed by the learned CESTAT is hereby quashed and set aside. The matter is remanded to the learned CESTAT to decide the rectification application afresh in accordance with law and on its own merits treating the same to have been filed within the period of limitation. The question of law is answered in favour of the assessee and against the revenue. The present Tax Appeal stands disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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