2019 (2) TMI 1448

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....Advocate ORDER MAHESH GROVER, J.(ORAL) This appeal by the Commissioner, Central Excise, Jammu & Kashmir has been filed impugning the action of the Tribunal in declining rectification of its own order as the application moved for the purpose was beyond the period of six months prescribed. The delay in doing so was 7 days over and above the prescribed period of six months. The questions of law....

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....'ble Supreme Court in para 19, 21, 27 and 29, which are reproduced herebelow:- "19. It is true that the period of limitation specified in terms of Sub-Section (2) of Section 129(B) of the Customs Act is required to be observed but the Tribunal failed to notice that it has inherent power of recalling its own order if sufficient cause is shown therefor. The principles of natural justice, which....

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....justice, which is being above law, nothing fetters the judges hands from considering the matter on merit. 22 to 26 xxxx 27. It may be true, as has been contended by Mr. Abhichandani, learned senior counsel that Section 14 of the Limitation Act, 1963 will have no application in view of the fact that provisions governing limitation are contained in the Customs Act. It is so for in a matter of ....