2016 (1) TMI 382

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....ena 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 has escaped to notice the provisions of Sectio....

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....habad 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. The Learned Authorised Representative submits....

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....rving 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./51/OA/ADJ/KVKS-ADC/NDMN/2013-14, DATED 17.12.2013 was served on....

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.... 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 appreciate the scope of Section 37 C (1) (a) of the Act 1994. It is supporte....