2017 (3) TMI 854

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....hri K.P.Muralidharan, AC (AR) For the Respondent Per D.N. Panda It is the specific submission of the appellant that modvat credit claimed on the Steel Wire appearing in Sl.No.7 in para-2 of the Final Order No.41244/2015 dt. 10.9.2015 was disallowed by the Tribunal in terms of para-9 of the said order holding that, in the appellant's own case, Tribunal having disallowed the credit, previously tha....

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....OM) is dismissed. 3. Ld.D.R submits that application is also time-barred having been preferred after six months of the date of the order under Section 35C (2) of Central Excise Act, 1944.  Perusal of the file shows that the final order was passed on 10.9.2015 and the application for rectification was filed in the Registry of Tribunal on 6.4.2016. This is certainly time-barred since the laid ....

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....ailed order shall specify the date on which the gist of the decision was pronounced. In such cases, the date of final order shall be the date on which all the Members of the Bench sign the order. If they sign on different dates, the last of the dates will be the date of the final order. 4. In the present case, we notice that both the Members have signed the order on 23.9.2015 but the order was di....