2012 (4) TMI 559

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....nt. ORDER By the Court : The decision rendered in this appeal shall also govern the disposal of other connected appeal being D.B. Central Excise Appeal No. 52/2011 because both these appeals involve identical point decided by the Customs, Excise and Service Tax Appellate Tribunal (for short hereinafter called the Tribunal). 2. This is an appeal filed by the assessee under Section 35G....

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....dismissing the appellant's application as barred by limitation. 6. It is not in dispute that the limitation to file application for rectification is six months from the date of order as provided in Section 35C(2) of the Act. It is also not in dispute that in this case, the Tribunal passed an order on 1-2-2010 in the appellant's main appeal whereas the appellant made the application see....

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....he so-called advice was given, to whom it was given, and on what basis it was given, etc. 8. We find no good ground to take a different view than the one taken by the Tribunal as we too have come to the same conclusion that there was no sufficient cause for condonation of delay in filing such application. 9. In the first place, the appellant not being an illiterate villager could n....