TMI Blog2020 (1) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... l with the power of rectifying any mistake apparent from the record and amending any order passed by it. No doubt, this power requires to be exercised within six weeks from the date of the order - the certified copy of the order under appeal was furnished to the appellant-assessee on 19-3-2019 and therefore, the six months period reckoned from that date expired on 18-9-2019 and that was the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to Appeal No. E/41/2009. 2. The appellant is the assessee who filed the subject appeal before the Tribunal. Therein, its grievance was as to the Order-in-Original dated 17-9-2008 of the Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate, insofar as an opportunity of cross-examination was denied to it before the passing thereof. By the order under appeal, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red before the Tribunal and that he never made such a suggestion. 5. It may be noted that once the Tribunal recorded the events that took place during the hearing before it, be it by way of docket proceedings or in the body of the final order, this Court is bound to accept the same as being reflective of fact. It would not be open to this Court to disbelieve what has been stated by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of the order, if warranted on facts. 9. The appeal is accordingly disposed of permitting the appellant-assessee to submit an application under Section 35C(2) of the Act of 1944 before the Tribunal within one week from the date of receipt of a copy of this order in the context of the statement recorded in para 3 of the order to the effect that it was the Learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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