2020 (1) TMI 422

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....Central Excise Act, 1944 (for short, 'the Act of 1944'), calls in question the common final order dated 28-2-2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Hyderabad, insofar as it pertains to Appeal No. E/41/2009. 2. The appellant is the assessee who filed the subject appeal before the Tribunal. Therein, its grievance was as to the Order-in-Original....

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....ter should be remanded back to the adjudicating authority to follow the provisions of Section 9D of the Act of 1944. 4. Sri K. Vijay Kumar, Learned Counsel for the appellant, would however assert that he himself appeared before the Tribunal and that he never made such a suggestion. 5. It may be noted that once the Tribunal recorded the events that took place during the hearing befo....

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.... was the date on which this appeal was preferred. 8. We are therefore of the opinion that the Tribunal would be well within its powers in entertaining an application under Section 35C(2) of the Act of 1944 for rectification of the order, if warranted on facts. 9. The appeal is accordingly disposed of permitting the appellant-assessee to submit an application under Section 35C(2) of....