9911796707
TMI Blog2004 (4) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... on of mistake in Tribunal's Misc. Order No. 112/03-NB (B) dated 29-10-2003 [2003 (158) E.L.T. 535 (Tri. - Del.)]. 2. Sh. O.P. Arora, learned S.D.R., submitted that the Appellate Tribunal has passed the Final Order No. 95/03-NB(B) dated 14-2-2003 [2003 (154) E.L.T. 427 (T)] in respect of appeal No. E/551/01-NB(B) filed by M/s. Chinttpurni Engineering Works on 14-2-2003; that the assessee filed RO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has glossed over the statutory provisions of six months; that as an important mistake has crept in the Misc. Order, the same may be rectified. 3. Opposing the prayer, Sh. K.K. Anand, learned Advocate, submitted that sub-section (2) of Section 35C only prescribes the time limit within which the application for rectification of mistake is to be made; that the said sub-section does not mean to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Central Excise or the other party to the appeal." 5. It is apparent from the wording of sub-section (2) of Section 35C that the jurisdiction to rectify the order has to be invoked within six months from the date of order. Sub-section does not, anywhere, lays down that the order has to be passed within six months from the date of order. This was the view held by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eview does not come to an end merely by lapse of sixty days from the date of the order sought to be reviewed. In view of the construction which we have placed hereinabove, in our opinion, the expression "sixty days from the date of that order" prescribes the period of limitation for invoking the power of review. It has nothing to do with the actual exercise of power by the Bar Council. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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