2015 (3) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A K Singh, Addl Commissioner (AR) JUDGEMENT Per: Ashok Jindal: Revenue filed this application for Rectification of Mistake in the order passed by this Tribunal vide Order No. A/05/14/SMB/C-IV dated 19.12.2013 wherein the appeal filed by the respondent was allowed relying on the decision of the Hon'ble Kerala High Court in the case of Maliakkal Industrial Enterprises - 2013 (290)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....39;ble Karnataka High Court in the case of CCE Pune III vs. GE Medical Systems - 2012 (280) ELT 33 (Kar.) wherein the provisions are specific i.e. Section 35C(2) of the Central Excise Act, 1944 and Section 129 (B) 2 of the Customs Act, 1962, which are reproduced herein as under:-               "The appellate authority Tribunal may....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;   "The legislative intent whereby legislature did not expressly or impliedly state that either Section 5 of the Limitation Act is applicable or the delay in passing an order on an application for rectification could be condones, it is not possible to hold that the Tribunal committed any irregularity in rejecting the application for rectification on the ground that it is barred ....