2020 (2) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authorised Representative for the Respondent ORDER DR. SUVENDU KUMAR PATI: Application for rectification of mistake in the order No. A/85354/18 passed on 22-02-2018 under Section 35C (2) of the Central Excise Act 1944, which was heard on 05-07-2019, taken up for orders today. 2. Learned Counsel for the appellant Mr. J.C. Patel submitted that plea of limitation, which was taken as primary groun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....artment Mr. Prabhudesai, Supdt. in response to such submissions, argued that clear finding was given in para 4 of the order of the Tribunal that submission made by both the sides were carefully considered and all judgements relied upon by the appellant would not be of any help to the appellant. Therefore, the ground raised in the rectification application that without any finding was given on invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... passed by this Tribunal in which rectification is sought by the appellant. There is no denial of the fact that the points raised concerning non-application of extended period of limitation has not been specifically dealt with and findings have not been placed on record on the same. Perusal of show cause notice would reveal that for contravention of provision of Rule 2 & 3 of Cenvat credit rule an....