Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1448 - HC - Central ExciseRectification application - condonation of delay - time limitation - Section 35 C of the Central Excise Act - principles of Natural Justice - Held that:- There is a little room for doubt that the Tribunal would have inherent power to recall its order (rectify) if sufficient cause is shown for the delay in approaching it - reliance placed in the case of SUNITADEVI SINGHANIA HOSPITAL TRUST VERSUS UNION OF INDIA [2008 (11) TMI 249 - SUPREME COURT OF INDIA], where it was held that The Tribunal failed to take into consideration that, ipso facto, in a case of this nature provisions of Section 129B of the Customs Act as such has no effect. Clearly the Tribunal fell in error by not noticing the decision of the Hon'ble Supreme Court recorded in Sunita Devi Singhania's case - matter remitted back to the Tribunal to decide the issue afresh.
|