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2019 (8) TMI 1365 - HC - Central ExciseRectification of error in the order of CESTAT - Non consideration of the jurisdictional issue of limitation - Tribunal refused to rectify the error as not apparent on record - fraudulent availment of inadmissible credit by willful suppression of relevant facts - HELD THAT:- There is substantial material on record to suggest that the issue of limitation as prescribed under Section 11A of the Central Excise Act was not only raised but was also argued by the assessee before the CESTAT. However, from the perusal of the impugned judgment and order, we find that there is no consideration, much less, any sufficient consideration of this crucial issue which is undoubtedly a jurisdictional issue in a matter of this nature. The records indicate that even after the impugned judgment and order was filed, the assessee immediately applied for rectification pointing out that the issue of limitation was not even adverted to by CESTAT. This rectification application was dismissed by observing that if there was no consideration of issue of jurisdiction, then the same may amount to an error apparent on the face of record and it will be open for the assessee to institute a review petition or a petition for recall of the CESTAT order. The assessee, did institute a petition for recall which was again dismissed on the ground that the scope of a recall application is very limited. In fact the record bears out that the jurisdictional issue of limitation in terms of Section 11 A was not considered by the CESTAT at all. The matter is remanded to the CESTAT for fresh adjudication in accordance with law and on merits.
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