Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 777 - CESTAT, AHMEDABADCondonation of delay - the provisions of Section 35C(2) of the Central Excise Act permits the Tribunal to entertain the application for rectification of mistakes and also can rectify the mistakes apparent from the records at its own - It can be seen from the above reproduced provisions that there is a time limit fixed by the statute for filing of application for rectification of mistake apparent from the record. In this case before us, there is undisputedly a delay of 178 days in filing of application before the bench - Held that: there is a time limit fixed by the statute for filing of application for rectification of mistake apparent from the record - condonation of delay and application for rectification is rejected
|