Rectification of order - power of the tribunal to re-appreciate ...

Central Excise

January 10, 2016

Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC

View Source

← Previous Next →

Rectification of order - power of the tribunal to re-appreciate ...

Central Excise

January 10, 2016

You may also like:

Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been...

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

Tribunal is custodian of the 1961 Act and is the last fact finding authority vested with powers of wide amplitude to enforce implementation of the provisions of the 1961 Act.

Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is...

Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,...

Reversal of CENVAT Credit - Final product supplied under international competitive bidding to mega power projects. - no need to reverse credit - appeal allowed - AT

Rectification of mistake u/s 254 - Tribunal was not justified in recalling the order passed by it in toto and setting the matter down for a fresh hearing - HC

Rectification of mistake u/s 254 - If such prayer is allowed then in every case, where the assessee is not satisfied with the finding of the Tribunal, the MA will be...

Validity of reopening of assessment - reopening beyond period of four years - reason to believe - Old regime - Once the primary facts are disclosed by the assessee, the...

Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification...

Quick Updates: