https://www.taxtmi.com/caselaws?id=123376 The appeal was dismissed due to the delay in filing, as the Commissioner lacked the power to condone it. The Order-in-Original was confirmed. The request to recall the Order-in-Original was rejected as the issue was foreclosed. The Tribunal held that only it had the authority to rectify mistakes in orders under the Central Excise Act. The appeal was dismissed as time-barred. The Tribunal clarified that neither the Original authority nor the Commissioner (Appeals) had jurisdiction to rectify mistakes in orders, leading to the rejection of the appeal. en-us Thu, 24 Jan 2008 00:00:00 +0530 Thu, 13 Sep 2012 14:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123376 The appeal was dismissed due to the delay in filing, as the Commissioner lacked the power to condone it. The Order-in-Original was confirmed. The request to recall the Order-in-Original was rejected as the issue was foreclosed. The Tribunal held that only it had the authority to rectify mistakes in orders under the Central Excise Act. The appeal was dismissed as time-barred. The Tribunal clarified that neither the Original authority nor the Commissioner (Appeals) had jurisdiction to rectify mistakes in orders, leading to the rejection of the appeal. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123376