2009 (10) TMI 705 - AT - Central Excise

Tribunal corrects error in Final Order, allows amendment to address limitation plea oversight. Legal pleas must be supported by facts.

The Tribunal acknowledged an error in Final Order No. A-153/2009/SMB/C-IV where the appellant's plea of limitation was not considered. An amendment was ... - Issues involved: The appellant claimed a mistake in the final order regarding the consideration of their plea of limitation, seeking a recall of the ex-parte order and a re-hearing of the appeal.Summary:1. The appellant pointed out a mistake in Final Order No. A-153/2009/SMB/C-IV, stating their plea of limitation was not considered. The appeal was disposed of on merits without representation from the appellant. The demand for recovery of wrongly taken CENVAT Credit was sustained, but the plea of limitation was not addressed. An amendment allowed the appellant to raise the plea of limitation, which was not considered in the final order. The Tribunal acknowledged the error and decided to rectify it.2. The Tribunal allowed the appellant to raise the plea of limitation through an amendment, which was not considered in the final order. The show-cause notice did not invoke the extended period of limitation, making the demand time-barred. The appellant's plea of limitation involved mixed questions of fact and law. The Tribunal held that the plea raised for the first time before them, without supporting facts raised earlier, cannot be entertained. The Tribunal clarified that allowing the amendment of the memorandum of appeal does not guarantee a favorable decision.3. The Tribunal partially allowed the application, inserting a new paragraph addressing the plea of limitation between the relevant sections of the final order. The final order was amended accordingly. The Tribunal emphasized the importance of raising necessary facts to support legal pleas at the appropriate stage, stating that the plea of limitation raised before them for the first time was not maintainable.4. The final order passed by the Tribunal was amended to include the new paragraph addressing the plea of limitation. The Tribunal disposed of the application accordingly.