2009 (7) TMI 925

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....Suhag, DR, for the Appellant. Shri Ravi Raghvan, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. The applicant seeks modification of the order dated 4-2-2008 passed by the Tribunal in Excise Appeal No. 2416/07. 2. It is the contention on behalf of the appellant that in para 7 of the said order, it has been recorded "Thereafter mo....

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....the order of the High Court of Punjab and Haryana passed on 5-2-2009, the present application has been filed. 6. The order dated 5-2-2009 nowhere permits the appellant to file an application beyond the period of limitation. The law is well settled that the statutory period prescribed for initiating action in a Court or Tribunal cannot be extended by any Court or Tribunal, as the case may b....

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.... there is mistake in the order, the finding arrived at on assessment of materials on record, can be rectified only by the appellate authority. When there is error apparent from record that can be the subject matter of modification. That being not the case in the matter in hand, the question of modification of the order does not arise. 8. It is pertinent to note that the order was dictated ....