TMI Blog2009 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted that the Final Order No. A/154/2009/SMB/C-IV dated 25-3-2009 passed by this Bench in the captioned appeal is patently erroneous. The final order was passed ex parte, as the appellant was neither present nor represented on the date of hearing despite notice. 2. In this application, it is submitted that the appeal was filed against rejection of a refund claim and not against denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been disposed of within six months as a requirement under Section 35C(2) of the Central Excise Act. The provision cited by the DR reads as under : The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake. The learned SDR has also relied on the High Court s decision in CCE, Bangalore-III v. Denso Kirloskar Indus. Pvt. Ltd. - 2008 (224) E.L.T. 207 (Kar.) and the Tribunal s decision in the cases of Siraj Ahmed Shariff v. CC, Cochin - 2008 (230) E.L.T. 300 (Tri.-Bang.) and Arun Udyog v. CCE, Rajkot - 2009 (236) E.L.T. 194 (Tri.-Ahmd.). 4. In his rejoinder, the learned counsel has contested the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer. This provision is pari materia with sub-section (2) of Section 35C of the Central Excise Act except in respect of the period of limitation, which is six months under the Central Excise Act and four years unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard and disposed of today itself. At this stage, the counsel for the appellant expresses his inability to argue today. He seeks adjournment of hearing. 7. This application is allowed to the extent of recalling the final order and reopening hearing on the appeal. As requested by the counsel, the appeal is posted to 4-1-2010. Both sides take notice. (Pronounced in Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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