TIN MANUFACTURING CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This is an assessee's appeal under Section 35-G of the Central Excise Act, 1944 against an order of the Tribunal dated 09.04.2018. The substantial questions of law sought to be answered are quoted hereunder:-

(2.) By the order under appeal the Tribunal has dismissed the application of the assessee filed for Rectification of Mistake under the provisions of Section 35C(2) of the Central Excise Act taking into account the facts of the case that an order was passed against the assessee on 14.03.2000 against which the assessee filed Rectification of Mistake Application under the provisions of Section 35C (2) of the Act pointing out certain alleged mistakes apparent on the face of the record and prayed for rectification of the same, which was disposed of by the Tribunal by Miscellaneous order dated 04.01.2000 rejecting the same saying that there is no mistake in the said order.

(3.) After a period of more than 17 years the appellant filed a second fresh application for rectification of mistake in the order passed on 04.01.2000. The plea taken by the assessee is that the order was received on a certain date. However, the provisions of Section 35C(2) of the Act, which provides for rectification of mistake is very clear. For ready reference Section 35C(2) of the Act is quoted hereunder:- Section 35C(2) in the Central Excise Act, 1944 (2) The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the [Commissioner of Central Excise] or the other party to the appeal: