TMI Blog1991 (5) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... n, President], - This is an application filed by the Collector of Central Excise, Chandigarh, seeking rectification of an alleged mistake in the Tribunal s order No. 544/90-C dated 30-5-1990. It is pointed out that the show cause notice in the proceedings was issued by the Assistant Collector under Rule 9(2) of the Central Excise Rules, 1944 and, therefore, the observation of the Tribunal that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on by the applicant-Collector were cited before the Tribunal. The learned counsel for the respondents relies on the Orissa High Court judgment in Commissioner of Income-tax v. Jagabandhu Roul in support of his submission that non-reference by the Tribunal, while disposing of an appeal, to an authority which had not been placed before it would not constitute a mistake which could be rectified. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Meghamani Dyes and Intermediates v. CCE, Baroda, Order No. 926/90-C, dated 16-8-1990 wherein it has been held that it was not merely the limitation specified under Section 11A of the Act but the entire scheme of Section 11A has been incorporated into Rule 9(2) including the specification of the authorities by whom notice of demand may be issued for the normal period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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