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Commissioner of Central Excise Versus M/s Yamuna Fan Industries

2015 (9) TMI 300 - ALLAHABAD HIGH COURT

Rectification of mistake - Rectification Application came to be dismissed under the order of the Tribunal dated 05.01.2001 on the ground that the two orders referred to by the department were independent orders and no mistake has crept in the order of the Tribunal. - Held that:- An application for rectification is made for the purposes of making corrections of the mistakes in the order of the Tribunal which are apparent. If such application is rejected by the Tribunal, it will not mean that the .....

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ot be legally sustained. It is hereby quashed - Decided in favour of Revenue. - Writ Tax No. - 1511 of 2007 - Dated:- 6-5-2015 - Arun Tandon and Surya Prakash Kesarwani, JJ. For the Petitioner : Subodh Kumar, Ashok Singh, Ashok Nigam For the Respondent : None Judgment Nobody is present on behalf of the assessee even in the revised reading of the cause list. Heard Shri Ashok Singh, Advocate on behalf of the department. Customs Excise & Gold (Control) Appellate Tribunal, New Delhi by means of .....

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er, 1998. The Rectification Application came to be dismissed under the order of the Tribunal dated 05.01.2001 on the ground that the two orders referred to by the department were independent orders and no mistake has crept in the order of the Tribunal. The Reference Application came up for consideration before the Tribunal on 01.06.2001 and the Tribunal has passed the following order : The Department filed the ROM application after waiving its right to press the reference application. The refere .....

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e proper remedy available to the petitioner was to file a writ petition against the order of the Tribunal rejecting the Reference Application as infructuous as the questions which are sought to be raised before the High Court do not arise from the order of the Tribunal rejecting the Reference Application as infructuous. Accordingly, the department has filed this writ petition against the order of the Tribunal dated 01.06.2001. Counsel for the department submits that the application for rectifica .....

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