2007 (9) TMI 280

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to have passed the rectification order within six months from the date of order by it. Therefore, the order passed beyond six months from the date of the final order in the appeal is not legal and valid and the same is passed without jurisdiction. Therefore, we accept the legal submissions made on behalf of the assessee and answer the aforesaid question which we have framed today in favour of the revenue.
V. Gopala Gowda and Arali Nagaraj, JJ. [Judgment per : Gopala Gowda, J.]. - The correctness of the order passed by the Tribunal dated 12-1-2006 in Misc. Order No. 29-31/2006 passed by the CESTAT, South Zonal Bench, Bangalore is challenged in this appeal urging various grounds in support of the substantial questions of law framed in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e CESTAT has got power to rectify any mistake crept it its order within six months from the date of passing the final order. It is apparent on the face of the record that the final order is passed on 29-6-2005 [2005 (190) E.L.T. 204 (Tri.-Bang.) holding that the respondent is liable to pay interest u/s. 11AB of the Act on demand of Rs. 2,08,205/-. This order was sought to be rectified at the instance of the respondent by filing an application and the same has been rectified deleting the words "interest under Section 11AB is payable only on the demand of Rs. 2,08,205/- as ordered by the Assessing Authority, which was affirmed by the CESTAT. Therefore, the learned Counsel submits that the order is without jurisdiction and hence, it is a nulli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er interpretation of section 35C(2). If, the interpretation is given the rectification order passed is well within time of limitation prescribed in the above provision. Therefore, the learned Counsel submits that no substantial question of law would arise for consideration of this Court and requested for dismissal of this appeal. 7.After hearing the learned Counsel appearing for the parties, we answer the aforesaid question of law in favour of the revenue for the following reasons : It would be appropriate to extract the provisions of Section 35C(2) of the Act in this judgment which reads thus : "35C(2) The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectify any mistake apparent from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X