9911796707
TMI Blog2019 (2) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... ts order (rectify) if sufficient cause is shown for the delay in approaching it - reliance placed in the case of SUNITADEVI SINGHANIA HOSPITAL TRUST VERSUS UNION OF INDIA [2008 (11) TMI 249 - SUPREME COURT OF INDIA], where it was held that The Tribunal failed to take into consideration that, ipso facto, in a case of this nature provisions of Section 129B of the Customs Act as such has no effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of law that has been framed before us needs to be extracted herebelow:- A) Whether or not the CESTAT has the power to condone delay in filing rectification application as per Section 35 C of the Central Excise Act and has therefore wrongly dismissed the rectification application of the Appellant on the ground of limitation only? B) Whether or not the CESTAT has followed the law laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice, which in a case of this nature, in our opinion, envisage that a mistake committed by the Tribunal in not noticing the facts involved in the appeal which would attract the ancillary and/or incidental power of the Tribunal necessary to discharge its functions effectively for the purpose of doing justice between the parties, were required to be complied with. 20. xxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act. It is so for in a matter of this nature the Tribunal was required to consider the application filed by he appellant which was filed within a reasonable time. It should have also considered that the appellant had been bonafide pursuing its remedies before this Court. 28. xxxx 29. The Tribunal did not consider the matter on merit. The Tribunal failed to take into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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