2007 (1) TMI 561

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.... law are raised. (a)        Whether the learned Customs, Excise and Service Tax Appellate Tribunal (LB) was correct in rejecting the Application for Rectification of Mistakes on the grounds of non-maintainability alone because the order dated 20th September, 2005 was a referral order and not a final order although judgment rendered per incurium is not binding?....

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....ther, the LB was right in not appreciating the rule/order "Justice delayed is justice denied" as held by the Court of Law? Various judgments of the Tribunal have been set aside on this ground alone? (e)        Finally, whether the order dated 20th September, 2005 passed by CESTAT (LB) does or does not fall within the purview of Sub-Section (1) of the Section 1....