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2018 (12) TMI 1419 - AT - Central ExciseRectification of mistake - errors apparent on the face of record - section 35C(2) of Central Excise Act, 1944 - Held that:- The present applicant does not differ with, or controvert, any of the facts that were recorded in the order of the Tribunal. The appeals had been filed by Revenue against the order of the first appellate authority. The applicant herein had not filed any cross-objections in response to appeal of Revenue. For that reason, the respondent therein was denied the opportunity of raising issues that had have been within the consideration of the lower authorities. The procedure of disposal of appeals cannot be converted into an appeal with fresh submissions on the part of the respondent therein.
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