TaxTMI 
TaxTMI 
2011 (9) TMI 777
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....DR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This application for condonation of delay is filed by the applicant for condoning delay of 178 days in filing of application for rectification of mistake against our final order No. A/187-188/WZB/AHD/2008 dated 1-2-2008 [2009 (236) E.L.T. 720 (Tri. - Ahmd.)]. 2. Learned counsel would submit that delay cannot be attributed....
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....ion of the submissions made by both the sides, we find that the provisions of Section 35C(2) of the Central Excise Act permits the Tribunal to entertain the application for rectification of mistakes and also can rectify the mistakes apparent from the records at its own. In order to appreciate the correct position of law, we reproduce the said provisions :- 35C. Orders of Appellate Tribunal. ....
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....notice by the Commissioner of Central Excise or the other party to the appeal : Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunit....
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....le 142 of the Constitution of India set aside the impugned judgment with a direction to the Tribunal to hear out the appellants afresh on merit on the said application." It can be seen from the above reproduced paragraph that the Apex Court has exercised their extraordinary jurisdiction under the Article 142 of the Constitution of India to set aside the Tribunal's judgment and has not laid down a....