https://www.taxtmi.com/caselaws?id=372650 The Tribunal dismissed applications by M/s KSB Pumps Ltd seeking rectification of mistakes in the order dated 25th October 2017, emphasizing that such requests for a fresh hearing do not align with the scope of proceedings under section 35C(2) of the Central Excise Act, 1944. The judgment clarified that the non-consideration of submissions on the invocation of section 11A of the Act did not warrant rectification. Additionally, the Tribunal highlighted the importance of filing cross-objections in appeal proceedings, noting that failure to do so denies the respondent the opportunity to raise relevant issues. The applications were rejected, and the judgment was delivered on 14/12/2018. en-us Fri, 14 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372650 The Tribunal dismissed applications by M/s KSB Pumps Ltd seeking rectification of mistakes in the order dated 25th October 2017, emphasizing that such requests for a fresh hearing do not align with the scope of proceedings under section 35C(2) of the Central Excise Act, 1944. The judgment clarified that the non-consideration of submissions on the invocation of section 11A of the Act did not warrant rectification. Additionally, the Tribunal highlighted the importance of filing cross-objections in appeal proceedings, noting that failure to do so denies the respondent the opportunity to raise relevant issues. The applications were rejected, and the judgment was delivered on 14/12/2018. Case-Laws Central Excise Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372650