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2015 (10) TMI 2193 - SUPREME COURT

2015 (10) TMI 2193 - SUPREME COURT - 2015 (324) E.L.T. 634 (SC) - Rectification of orders passed by CESTAT dated 22.11.2005 Penalty imposed of ₹ 2,57,90,900/- Held That:- Impugned order does not amount to rectification of earlier order, but an altogether different view is taken - Impugned order dated 05.09.2006 is set aside and earlier order dated 22.11.2005 is restored Rectification limited to redemption fine. - Civil Appeal No. 1169/2007 - Dated:- 24-9-2015 - Mr. A.K. Sikri And Mr. R .....

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by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') in the application for rectification which was filed by the respondent-assessee seeking rectification of earlier orders dated 22.11.2005 passed by the CESTAT. The matter pertains to the interpretation that is to be given to the judgment of this Court in 'Commissioner of Customs, Mumbai v. J B.V. Jewels' [2004 (172) E.L.T. 3 (S.C.)], which was rendered by this Court wherein the appeal .....

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gh it was vehemently urged C.A. No. 1169/2007 1 that the point was specifically taken before the Tribunal, we find no mention thereof in the CEGAT's order. The matter can be looked at from another angle. If, in reality, the CEGAT found that the action taken by the departmental authorities was beyond the period of limitation, it could have disposed of the appeals before it only on that ground without examining the merits. On the contrary, in the absence of any specific plea in the grounds of .....

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