Supreme Court rejects time-barred appeals, directs review by Appellate Tribunal. Limited hearing on limitation issue.

The Supreme Court rejected the appeals based on time-barred show cause notices and directed the appellants to raise the issue before the Appellate Tribunal through a review process. The Tribunal, citing relevant case law, clarified its limited power under Section 35-C to rectify mistakes, not review its own orders. It agreed to a limited hearing on the limitation issue based on inherent powers, separate from its previous findings on the appeal's merits.

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Issues:
Review application filed in response to Supreme Court order rejecting appeals based on time-barred show cause notices.

Analysis:
The consolidated application for review was filed by M/s. Balamurgan & Balamurli challenging the Tribunal's order under Section 35L of the Central Excises & Salt Act, 1944. The Hon'ble Supreme Court disposed of the appeals, stating that the show cause notice issue could be raised before the Appellate Tribunal by way of review. The appellants argued that the extended period of limitation was wrongly invoked by the revenue without allegations of fraud or suppression of facts. They cited several judgments to support their position. The respondent contended that there was misstatement or suppression of facts by the applicant, and the Collector (Appeals) had already addressed this issue. The Tribunal noted that it had no power to review its own order under Section 35-C, as it can only rectify apparent mistakes. Referring to relevant case laws, the Tribunal emphasized that the power to review is distinct from the power to rectify. The Tribunal rejected the request for review but agreed to a limited hearing on the point of limitation based on inherent powers.

The Tribunal discussed the limitations of its power under Section 35-C of the Central Excises and Salt Act, emphasizing that it can only rectify apparent mistakes, not review its own order. Citing relevant case laws, the Tribunal highlighted the distinction between reviewing and rectifying orders. The Tribunal recalled its order for a limited hearing on the issue of limitation based on inherent powers, in line with the Supreme Court's judgment in a similar case. The Tribunal clarified that this limited hearing did not affect its earlier findings on the merits of the appeal.

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