DHIREN GANDHI Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THIS miscellaneous application is filed by the revenue for rectification of the mistake in our stay order No. 129 -130/2010 dated 28 -1 -2010. Learned DR appearing on behalf of the revenue would submit as under :

(2.) IT is her submission that the show cause notices were issued on 30 -3 -2007 and they are not time barred and there seems to be an error on the face of the record. Heard learned counsel.

(3.) IT can be seen from the perusal of the application made by the revenue, that this application is made under the provisions of Section 35C(2) of the Central Excise Act, 1944. Provisions of Section 35C(2) will come into play only when an order is passed under Section 35C(1) of the Central Excise Act, 1944. The provisions of Section 35C(1) of C.E., Act reads as under : The Tribunal is empowered to pass an order on the final appeal filed by the litigants under provisions of Section 35B. Since this stay order No. 129 & 130/2010 is passed under the provisions of Section 35F of the Central Excise Act, application filed by the revenue is not maintainable. In view of this application filed by the revenue is dismissed as not maintainable.