2019 (4) TMI 2151

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....368/2019<br>Central Excise<br>HON'BLE MR.JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. V. PADMANABHAN, MEMBER (TECHNICAL) None for the Appellant Mr. P. Juneja, Authorised Representative for the Respondent JUSTICE DILIP GUPTA 1. The Department, a respondent in the appeal has filed an application for rectification of the alleged mistake under Section 35 C (2) of the Central Excise Act 1....

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....d or otherwise increasing the liability of the other party, shall not be made under this sub-Section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." 3. As the application was not filed within six months from the date of order of the Tribunal, the Department has also filed an application for condoning ....

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....he Chief Commissioner concurred with this view which was communicated by the letter dated 13 March 2018. Accordingly, comments were sent to the Assistant Commissioner (Law), CGST Commissionerate, Alwar on 21 March 2018 for filing the Civil Appeal before the Rajasthan High Court. It also transpires that appeal was in fact filed on 15 April 2018. The Rajasthan High Court disposed the appeal on 3 Oct....

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....rt. After the Rajasthan High Court disposed of the Appeal on 3 October 2018, the application for rectification of the mistake was actually filed on 8 January 2019 before this Tribunal, i.e. after about three months and five days. As such, even if the time consumed by the applicant before the Rajasthan High Court is excluded the application for rectification of the mistake the order of the Tribunal....