FAIRLINE WORLDWIDE EXPRESS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The Assessee, M/s.Fairline Worldwide Express, Pondicherry, has filed the present appeal aggrieved by the order of the learned CESTAT dated 17.07.2012, whereby the learned Tribunal rejected its Rectification Application filed beyond a period of limitation of six months under Section 35C(2) of the Central Excise Act, 1944.

(2.) The said Rectification Petition was filed by the Assessee against the previous order of the learned Tribunal dated 19.02.2010, whereby the learned Tribunal held against the Assessee that for the brief period from 15.03.2005 to 15.06.2005, the Assessees, who were rendering courier service outside India, were not entitled to for exemption because the Assessee did not receive the convertible foreign exchange for such services found to be taxable under the relevant Service tax law.

(3.) The Assessee seems to have approached this court also by way of another appeal against the order dated 16.06.2011. The Assessee filed the earlier appeal against the aforesaid order dated 16.06.2011, which came to be disposed of by the Division Bench of this Court on 08.12.2011, by which, the impugned order of CESTAT dated 16.06.2011 was set aside and the appeal was restored to the learned Tribunal to consider the application of the Assessee filed under Section 35C(2) of the Act. Upon such directions, the learned Tribunal again passed the order on 17.07.2012, dismissing the rectification application filed by the Assessee, as barred by limitation.