2016 (1) TMI 382

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....ial) For the Petitioner : Ms. Reena Khair (Acvocate) For the Respondent : Shri J Nair (Authorised Representative) ORDER Per : Mr. P.K. Das; The applicants filed these applications for rectification of mistake in Final Order No. A/12016-12017/2014 dated 14/11/2014. 2. The Learned Advocate appearing on behalf of the applicants submits that the Tribunal while passing the order it ha....

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.... of the Act 1944 as held by the Honble Allahabad High court in the case of Jai Kishan Khatri Vs. Commissioner of Central Excise, Kanpur [2014 (305) E.L.T. 385 (All)]. There is an error apparent on the face of record that the service of order is not valid service, which may be rectified. 3. On the other hand the Learned Authorised Representative on behalf of the Revenue opposed the application.....

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....first appellate authority. It is her submission that serving of the Order-in-Original on the company does not mean that the Order-in-Original has been served on the individuals also and hence the dismissal of the appeal by the first appellate authority has been hit by limitation. (4) Ld.D.R. reiterates the findings of the lower authorities and submit that the Order-in-Original No. C.Ex./5....

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....w and it has to be held that the first appellate authority is correct in dismissing the appeals having been filed beyond the condonable period, which the law settled by Apex Court in the case of M/s Singh Enterprises." 5. In the present application, the contention of the Learned Advocate is that the Tribunal while passing the order had committed apparent mistake in so far as, it failed to appre....