2019 (4) TMI 1553

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respondent assessee have been treated to be appellant at several places treating the assessee as an appellant has resulted in irrational/ erroneous conclusion by this Tribunal, in allowing the appeal by way of remand, observing that the appellant did not have the proper hearing before the Court below. The final order is erroneous and leading to irrational conclusion - appeal restored. - Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gistry on 01.01.2018 and same was served upon the respondent- assessee on 04.01.2019. Rectification of mistake application has been filed on 03.07.2018. Thus, in view of the law explained by Hon ble Supreme Court in Collector of Central Excise vs. M. M. Rubber Co. -1991 (55) ELT 289 (SC) where it is explained that in case of an assessee or a party to exercise the right arising from the order, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X