2008 (11) TMI 251 - HC - Central Excise

High Court quashes Tribunal order for lack of consideration on limitation point, remands for fresh review.

The High Court quashed the Tribunal's order due to insufficient consideration of the point of limitation, remanding the case for de novo consideration on ... Order of Appellate Tribunal Issues:Appeal challenging Tribunal's order, consideration of point of limitation by Tribunal, quashing of impugned order, remand for de novo consideration on the point of limitation.Analysis:The High Court heard the appeals challenging the Tribunal's orders dated 21-8-2008 and 28-11-2007, where the Tribunal found that a fresh application for rectification was rejected without proper consideration of the point of limitation. The Court noted that the Tribunal did not clearly address the point of limitation in its orders, prompting the Court to consider sending the matter back to the Tribunal for clarification. The respondent claimed that the Tribunal had indeed considered the point of limitation, but the orders lacked explicit mention or analysis of this issue beyond a mere observation.In light of the above, the High Court quashed and set aside the impugned order, remanding the appeals back to the Tribunal for a de novo consideration specifically on the point of limitation. The Court emphasized that the Tribunal must decide the matter expeditiously, within 6 weeks of receiving the order, without being influenced by the High Court's decision. The High Court clarified that it had not assessed the issue on merits, leaving it for the Tribunal to determine in accordance with the law and the Court's observations.Consequently, the impugned order was set aside, and the Tribunal was directed to reconsider the matter in line with the legal requirements and the Court's directives provided in the judgment. The appeal was disposed of without any order as to costs, concluding the legal proceedings in this case.