RAJAN PRINTS Vs. COMMISSIONER OF CENTRAL EXCISE, SURAT

JUDGEMENT

(1.) THIS application for condonation of delay is filed by the applicant for condoning delay of 178 days in filing of application for rectification of mistake against our final order No. A/187 -188/WZB/AHD/2008 dated 1 -2 -2008 [2009 (236) E.L.T. 720 (Tri. - Ahmd.)].

(2.) LEARNED counsel would submit that delay cannot be attributed to deliberate or negligence on the part of the appellant but the delay has caused due to applicants bona fide belief in pursuing the remedy in the Honble High Court. It is his submission that they have withdrawn the tax appeal filed before the Honble High Court of Gujarat. He would submit that the delay in filing the application for rectification of mistake may be condoned. It is his submission that the Apex Court in the case of Sunitadevi Singhania Hospital Trust v. UOI - 2009 (233) E.L.T. 295 (S.C.) placed on record, that the CESTAT has inherent powers of recalling of the order, if sufficient cause is shown. He specifically drew our attention to para numbers 12, 13 and 19 of the said order.

(3.) WE have heard the learned departmental representative.