2004 (4) TMI 208

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....ember (T)]. - This is an application filed by the Revenue for rectification of mistake in Tribunal's Misc. Order No. 112/03-NB (B) dated 29-10-2003 [2003 (158) E.L.T. 535 (Tri. - Del.)]. 2. Sh. O.P. Arora, learned S.D.R., submitted that the Appellate Tribunal has passed the Final Order No. 95/03-NB(B) dated 14-2-2003 [2003 (154) E.L.T. 427 (T)] in respect of appeal No. E/551/01-NB(B) filed by M....

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.... a mistake apparent on the face of the record has crept in as the Tribunal has glossed over the statutory provisions of six months; that as an important mistake has crept in the Misc. Order, the same may be rectified. 3. Opposing the prayer, Sh. K.K. Anand, learned Advocate, submitted that sub-section (2) of Section 35C only prescribes the time limit within which the application for rectificati....

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....n (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Central Excise or the other party to the appeal." 5. It is apparent from the wording of sub-section (2) of Section 35C that the jurisdiction to rectify the order has to be invoked within six months from the date of order. Sub-section does not, anywhere, lays down that the order has to be passed w....

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....meaningful, practical and effective….. The jurisdiction to exercise power of review does not come to an end merely by lapse of sixty days from the date of the order sought to be reviewed. In view of the construction which we have placed hereinabove, in our opinion, the expression "sixty days from the date of that order" prescribes the period of limitation for invoking the power of review. It has....