https://www.taxtmi.com/caselaws?id=238738 The High Court dismissed the appeal against the Tribunal's rejection of a rectification application under Section 35C(2) of the Central Excise Act, 1944. The Court held that the Tribunal was not obligated to consider grounds not argued during oral submissions, affirming that the decision on which grounds to press lies with the party's Counsel. Previous judgments cited were deemed inapplicable, and the Court found no error warranting intervention. As the original order was under appeal before the Supreme Court, the High Court declined to assess the merits, concluding that no substantial legal question was raised. en-us Thu, 21 Feb 2013 00:00:00 +0530 Tue, 29 Aug 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238738 The High Court dismissed the appeal against the Tribunal's rejection of a rectification application under Section 35C(2) of the Central Excise Act, 1944. The Court held that the Tribunal was not obligated to consider grounds not argued during oral submissions, affirming that the decision on which grounds to press lies with the party's Counsel. Previous judgments cited were deemed inapplicable, and the Court found no error warranting intervention. As the original order was under appeal before the Supreme Court, the High Court declined to assess the merits, concluding that no substantial legal question was raised. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238738