High Court dismisses Revenue's rectification plea under Central Excise Act, 1944 The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court dismisses Revenue's rectification plea under Central Excise Act, 1944
The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that as the plea was not raised earlier by the Departmental Representative, there was no error on the face of the record. The Tribunal is not obligated to address all grounds if some have been argued. Since the order did not present any legal question, the application was dismissed.
The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that as the plea was not raised by the Departmental Representative earlier, there was no error on the face of the record. The Tribunal is not required to decide all grounds if some have been argued. The order did not raise any question of law, so the application was rejected.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
