2017 (5) TMI 1136 - AT - Central Excise

Dismissal of Modification & Rectification Applications in Stay Order Dispute

M/s Durga Enterprises Versus CCE, Panchkula

The Tribunal dismissed the modification and rectification applications related to a stay order, emphasizing the inapplicability of rectification against ... Rectification of mistake - maintainability of appeal - the application filed by the applicant for rectification of mistake under Section 35C(2) of the Act, for the orders passed by this Tribunal under Section 35F of the Act - Held that: - no application u/s 35C(2) of the Act is maintainable against the orders passed by this Tribunal u/s 35F of the Act - the application for rectification of mistake filed by the applicant is not maintainable - appeal dismissed being not maintainable. Issues:1. Application for modification of stay order2. Application for dismissal of appeal due to non-compliance with stay order3. Application for rectification of mistake in stay orderAnalysis:1. The judgment addressed an application for modification of a stay order dated 05.06.2014. The applicant sought withdrawal of the modification application, which was accepted, leading to its dismissal. The Tribunal noted that some contentions were not considered while passing the stay order, but the withdrawal was allowed.2. Another issue involved the Revenue's application for dismissal of the appeal due to the applicant's failure to comply with the stay order dated 05.06.2014. The Tribunal found that the application filed by the Revenue was premature as the applicant had moved an application for modification before the compliance deadline. Consequently, the Revenue's application for dismissal was dismissed as premature.3. The final issue pertained to an application for rectification of a mistake in the stay order dated 05.06.2014. The applicant argued that certain contentions were not considered during the stay application, leading to an apparent mistake. However, the Tribunal, after considering the submissions, held that the application for rectification was not maintainable. The Tribunal cited previous decisions to support the ruling that such applications are not permissible against orders passed under Section 35F of the Act. The applicant was directed to comply with the stay order within four weeks.In conclusion, the judgment dealt with various applications related to a stay order, including modification, dismissal of appeal, and rectification of mistake. The Tribunal dismissed the modification and rectification applications while ruling the Revenue's dismissal application as premature. The decision emphasized the inapplicability of rectification applications against orders passed under Section 35F of the Act.