2013 (12) TMI 1504

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....JUDGMENT This appeal is sought to be preferred against the judgment and order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dated 27-9-2013, and sought to be admitted on the following suggested questions of law : "(a)  Whether the Customs, Excise and Service Tax Appellate Tribunal, the 1st respondent herein, has got the power to modify ....

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....rned Tribunal after considering the said application has passed order on 18-4-2013, whereby it came to the fact finding that the appellant has not produced the evidence in support of the plea of financial hardships and found that the plea of limitation was prima facie untenable on the facts of the case and therefore there is no element of financial or legal hardship. 4. On the aforesaid fi....

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....at the modification application was made under Rule 41 of the Customs, Excise and Services Tax Appellate Tribunal (Procedure) Rules, 1982, which reads as follows "Orders and directions in certain cases : - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends....