2010 (2) TMI 605

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..... m within the prescribed period - Held that: - High Court has wide powers in exercise of its writ jurisdiction under Article 226 of the Constitution of India while the Tribunal is governed by the statutory provisions under the Central Excise Act. I, therefore, upheld the impugned order and reject the appeal - ST/162/2009-MAS - 201/2010 - Dated:- 16-2-2010 - Ms. Jyoti Balasundaram, Vice-President .....

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..... lating to filing of claim within the prescribed period. Reliance placed by the assessee on the decisions of the Hon'ble Madras High Court in the case of Natraj and Venkat Associates v. Assistant Commissioner of Service Tax [2010 (17) S.T.R. 3 (Mad.) = 2010 (249) E.L.T. 337 (Mad.)] is misplaced as the High Court has wide powers in exercise of its writ jurisdiction under Article 226 of the Constitut .....

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