1996 (9) TMI 302

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....he Appellant. Shri J.M. Sharma, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The application has been filed in terms of Section 35C(2) of the Central Excises and Salt Act, 1944 for rectification of mistakes purported to have arisen out of final order No. 307/95-D, dated 19-10-1995 in which the Tribunal has upheld the order of the Collector of Central Excise & C....

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....ts/appellants had filed an application before the Tribunal on 27-10-1993 stating that they had applied for the certified copy on 9-5-1992 which was received by them on 14-10-1993. Lastly he submits that the Tribunal fell into error in referring to and relying upon cases not cited either by him or by the learned DR during the hearing of the appeal. He, therefore, submits that the above mistakes req....

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.....  We have considered the submissions of both the sides. As rightly pointed out by the learned DR, the Bench has extensively dealt with the twin arguments of the learned Counsel and has discussed the relevant provisions of the Central Excises and Salt Act, 1944 viz. Section 35-O, and the argument with reference to the case law on the principles of Section 14 of the Limitation Act. If the appl....