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Saamir R Jariwala & Manish Agrawal Versus C.C.E. & S.T. -Daman

2016 (1) TMI 382 - CESTAT AHMEDABAD

Rectification of mistake - Tribunal while passing the order it has escaped to notice the provisions of Section 35C (1)(a) of the Central Excise Act - Held that:- Tribunal while passing the order had committed apparent mistake in so far as, it failed to appreciate the scope of Section 37 C (1) (a) of the Act 1994. It is supported by the decision of the Hon’ble Supreme Court in the case of Saral Wire Craft Pvt. Ltd. (2015 (7) TMI 894 - SUPREME COURT), where it is observed that the Order served on .....

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unal cannot rectify such mistakes in the present application. - Rectification denied. - Application No. : E/ROM/16904/2014, E/ROM/16905/2014 In Appeal No. : E/12856/2014-SM, E/12857/2014-SM - ORDER No. M/11295-11296/2015 - Dated:- 9-10-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) For the Petitioner : Ms. Reena Khair (Acvocate) For the Respondent : Shri J Nair (Authorised Representative) ORDER Per : Mr. P.K. Das; The applicants filed these applications for rectification of mistake in Final .....

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C of the Central Excise Act 1944. It is submitted that the service of the Adjudication Order upon the company is not valid service as held by the Hon ble Supreme Court and High Court in the case of Saral Wire Craft Pvt. Ltd. Vs. Commissioner of Custom, Central Excise & Service Tax [2015 (322) E.L.T. 192 (S.C)] and R.K. Agarwal Vs. Cestat, New Delhi [2008 (221) E.L.T. 486 (All)]. She submits that the Tribunal has power to rectify the mistakes under Section 35 B of the Act 1944 as held by the .....

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by the company within the stipulated period before the Commissioner (Appeals). It is clear from the records that the applicants had knowledge of the service of Adjudication Orders. 4. After hearing both sides and on perusal of records, the relevant portion of Final Order dated 14/11/2013 of the Tribunal is reproduced below:- (3) It is the case of Id.Counsel that the Order-in-Originals in respect of these two individuals were not served on them and were served on the Manager on 01.02.2014 and the .....

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bmit that the Order-in-Original No. C.Ex./51/OA/ADJ/KVKS-ADC/NDMN/2013-14, DATED 17.12.2013 was served on the manager and the company M/s Meklon Metals Pvt. Ltd has filed the appeal in time. (5) On perusal of records, it transpires that the Order-in-Original dated 17.12.2013 was served on the manager of the company and as against such receipt of the order, M/s Meklon Metals Pvt. Ltd has filed an appeal before the first appellate authority in time. The appellant herein are also party to the proce .....

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