Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 422 - HC - Central ExciseRectification of mistake - power of appellate tribunal to rectify mistake - time limitation - Section 35G of the Central Excise Act, 1944 - Section 9D of the Act of 1944 - HELD THAT:- Section 35C(2) of the Act of 1944 however vests the Appellate Tribunal with the power of rectifying any mistake apparent from the record and amending any order passed by it. No doubt, this power requires to be exercised within six weeks from the date of the order - the certified copy of the order under appeal was furnished to the appellant-assessee on 19-3-2019 and therefore, the six months period reckoned from that date expired on 18-9-2019 and that was the date on which this appeal was preferred. The Tribunal would be well within its powers in entertaining an application under Section 35C(2) of the Act of 1944 for rectification of the order, if warranted on facts - Appeal disposed of permitting the appellant-assessee to submit an application under Section 35C(2) of the Act of 1944 before the Tribunal within one week from the date of receipt of a copy of this order.
|