https://www.taxtmi.com/caselaws?id=375821 The High Court held that the CESTAT has the power to condone delays in filing rectification applications under Section 35 C of the Central Excise Act. The Court found that the Tribunal erred in not following the Supreme Court precedent allowing for such condonation if sufficient cause is shown. The High Court set aside the Tribunal's decision and remitted the matter for reconsideration in line with the Supreme Court's principles, emphasizing the importance of natural justice and fair opportunities for parties to rectify errors promptly. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 24 Jun 2019 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375821 The High Court held that the CESTAT has the power to condone delays in filing rectification applications under Section 35 C of the Central Excise Act. The Court found that the Tribunal erred in not following the Supreme Court precedent allowing for such condonation if sufficient cause is shown. The High Court set aside the Tribunal's decision and remitted the matter for reconsideration in line with the Supreme Court's principles, emphasizing the importance of natural justice and fair opportunities for parties to rectify errors promptly. Case-Laws Central Excise Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375821