2011 (9) TMI 777

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri Rajendra Nagar, SDR, 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 wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presentative. 4. On careful consideration 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 provision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ke such amendments if the mistake is brought to its 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 intentio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orementioned, we in exercise of our jurisdiction under Article 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 Indi....