2010 (2) TMI 384

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.... the Respondent. [Order per : K.A. Puj, J. (Oral)]. - Rule : Mr. Gaurang H. Bhatt, the learned Standing Counsel appearing for the Revenue waives service of Rule. 2. The Petitioner has filed this petition under Article 226 of the Constitution of India praying for quashing and setting aside the order passed by the Tribunal on 27-7-2007 in Excise Rectification of Mistake Application No. 31 to 8....

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....sed in the year 2002, i.e. after six months and hence applications are barred by limitation. It is very unfortunate that the Tribunal has not considered the order of this Court in its proper perspective and overlooked the circumstances under which the petitioners were permitted to withdraw the said petitions. While passing the order dated 8-8-2006, this Court has recorded the submissions made on b....

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.... 6. After recording the above submissions, the Court has expressed an opinion that if the case of the petitioner was to be accepted that there was an apparent mistake in the impugned order of the Tribunal dated 28-6-2004, in that eventuality, the petitioners should approach the Tribunal with a case that the issue in question is directly covered by the decision of the Hon'ble Apex Court. 7. Th....