9911796707
TMI Blog2002 (4) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ty) has been dismissed. 2.In substance the dispute before the Adjudicating Authority was in relation to claiming of Modvat credit by the petitioner on certain items amounting to Rs. 12,64,912/- and on Rs. 4,88,636/- the contention of petitioner was that they have rightly claimed Modvat credit on the items (inputs) whereas the contention of the department was to the contrary. According to Departmental Authorities, the petitioner was not entitled to avail of the benefit of Modvat credit and hence they, having claimed wrongly, are entitled to pay the said sum and also the penalty. It is this issue which eventually was decided by the Assistant Commissioner (Adjudicating Authority) by his order dated 30-9-1998 against the petitioner. It was int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. A fact which according to L/c came to the knowledge of the petitioner when the decision was pronounced almost after about four months of the date of hearing stay application. L/c, therefore, submitted that when the appeal was listed for passing orders on stay, when the appeal is shown to be listed for hearing on stay in the cause list, when the lawyer who appeared for the petitioner submitted an affidavit to support these facts, when the respondents in their return do not in so many words, deny these facts, then in such event, the impugned order deserves to be set aside and the appeal be remanded for hearing on merits. 4.L/c for the Respondent opposed these submissions and urged for upholding of the impugned order. L/c urged that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at transpired in Tribunal while hearing the appeal is within the knowledge of Tribunal and has to be examined in the light of record of the case by the Tribunal itself at the first instance. Secondly, whether any prejudice was caused to Petitioner is a question which arise basically before the Tribunal for consideration. Any thing which is said for the first time before the Writ Court cannot be made basis for setting aside of the impugned order. The Writ Court is meant to examine the finding recorded by the Tribunal on a particular issue in exercise of its jurisdiction conferred under Article 227 of Constitution of India. Section 35E(2) of the Central Excise Act empowers the Tribunal to amend the order if any mistake apparent from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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