TMI Blog2015 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. - 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 department has given up its right to seek reference of the question of law, which in the opinion of the department, arise from the order of the Tribunal. - Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Excise Gold (Control) Appellate Tribunal, New Delhi by means of the order dated 10.02.1997decided the appeal filed by the assessee and allowed the same. The department made an application seeking a reference on the alleged question of law specifically in the circumstance that there was another order to the contrary of the Tribunal dated 29.02.1996 passed in Appeal No. E/1791/94-NB. While ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do accordingly. In order to keep the record straight it may be noticed that against the order of the Tribunal dated 01.06.2001, the department filed a Reference Application under Section 35 (G) of the Central Excise Act (as was then applicable) before the High Court. This Reference Application was dismissed by the Division Bench of this Court on 23.07.2007 after observing that the proper reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The considerations for deciding the Rectification Application and the Reference Application are entirely different which aspect of the matter has completely been ignored by the Tribunal while passing the order dated 01.06.2001. In the facts of the case, we are of the considered opinion that there is substance in the contention raised on behalf of the department. An application for rectificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained. It is hereby quashed. The Reference Application is restored to its original number. The Tribunal shall consider the Reference Application afresh after affording opportunity of hearing to the parties concerned preferably within eight weeks of the receipt of this order. Writ petition is allowed subject to the observations/direction made herein above. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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