https://www.taxtmi.com/caselaws?id=415517 The Tribunal rejected the rectification application filed in the form of an appeal memo, citing it as frivolous and unethical for casting aspersions without basis. The application alleged the Bench did not provide any findings or consideration and referenced case laws not presented during the appeal. Emphasizing the need for ethical standards, the Tribunal dismissed the application, imposing a cost of Rs. 10,000 on the Commissioner for inappropriate filing. The judgment highlighted the importance of adhering to judicial ethics and established legal principles, ultimately rejecting the rectification application on grounds of limitation and maintainability. en-us Mon, 18 Oct 2021 00:00:00 +0530 Wed, 08 Dec 2021 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415517 The Tribunal rejected the rectification application filed in the form of an appeal memo, citing it as frivolous and unethical for casting aspersions without basis. The application alleged the Bench did not provide any findings or consideration and referenced case laws not presented during the appeal. Emphasizing the need for ethical standards, the Tribunal dismissed the application, imposing a cost of Rs. 10,000 on the Commissioner for inappropriate filing. The judgment highlighted the importance of adhering to judicial ethics and established legal principles, ultimately rejecting the rectification application on grounds of limitation and maintainability. Case-Laws Central Excise Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415517