2019 (5) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Ramesh Chandra Shukla ORDER This is an assessee's appeal under Section 35-G of the Central Excise Act, 1944 against an order of the Tribunal dated 09.04.2018. The substantial questions of law sought to be answered are quoted hereunder:- (i) Whether the Hon'ble Tribunal is justified in rejecting the Misc. Application filed on 22.01.2018 without deciding the same on mer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of Mistake Application ? We have heard Sri A.P.Mathur, learned Counsel for the appellant and Sri R.C. Shukla, learned Counsel for the respondent-department. By the order under appeal the Tribunal has dismissed the application of the assessee filed for Rectification of Mistake under the provisions of Section 35C(2) of the Central Excise Act taking into account the facts of the case that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce Section 35C(2) of the Act is quoted hereunder:- Section 35C(2) in the Central Excise Act, 1944 (2) The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication itself it seems that the mistake, which he was seeking to correct was not in the nature of a mistake apparent on the face of record but virtually he sought a review in the original order passed by the Tribunal. The Tribunal has, therefore, rightly come to the conclusion after going to the facts and circumstances of the case that the application was bound to be rejected for reasons that ....