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2018 (8) TMI 696
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.... Rep. by Shri Narender Singhvi, Advocate Respondent: Rep. by Shri Vivek Pandey, DR ORDER Per Anil Choudhary: This ROM for rectification of mistake along with application for condonation of delay has been filed in Appeal No.ST/397/2012-Customs (DB) for rectification of error in the Final Order No.ST/A/52344/2017 dated 6.3.2017. 2. This misc. application by the Revenue has been filed ....
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.... ruling of this Tribunal in the case of National Engg. Inds. Ltd.- 2002 (139) ELT 48 (Tribunal-LB), wherein the Larger Bench of this Tribunal found that there is no provision of condonation of delay in case of rectification application under Section 35 C(2) of the Central Excise Act. The Tribunal, being a creation of statute, cannot travel beyond the confines of the statute, therefore, the delay c....