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2020 (10) TMI 729 - AT - Central ExciseCondonation of Delay in filing the miscellaneous application for restoration of appeal - rectification of mistake - HELD THAT:- There is no delay in filing the miscellaneous application for restoration of appeal inasmuch as upon receipt of the Final Order, the applicant /respondent had filed the appeal before the Hon’ble Bombay High Court, which was withdrawn with liberty to file a rectification application before the Tribunal. Hence, the miscellaneous application is disposed of, holding that there is no delay in filing the said application before the Tribunal. Rectification of Mistake - error apparent on the face of record or not - HELD THAT:- The submissions made in the said miscellaneous application was considered by the Tribunal in specifically observing at paragraph 5 therein that during the disputed period 2005-06, the respondent did not refund the disputed duty amount to its buyers. Such findings were recorded by the Tribunal upon examination of the relevant documents including the invoices etc. available in the case file during the course of hearing of appeal. Thus, it cannot be said that there is apparent mistake in the said order passed by the Tribunal, which can be rectified as prayed for by the applicant/respondent - there is no merit in the miscellaneous application filed for rectification of mistake - application dismissed.
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