COMMISSIONER CENTRAL EXCISE Vs. STEEL STRIPS LTD

JUDGEMENT

(1.) This appeal by the Commissioner, Central Excise, Jammu & Kashmir has been filed impugning the action of the Tribunal in declining rectification of its own order as the application moved for the purpose was beyond the period of six months prescribed. The delay in doing so was 7 days over and above the prescribed period of six months.

(2.) The questions of law that has been framed before us needs to be extracted herebelow:-

(3.) There is thus little room for doubt that the Tribunal would have inherent power to recall its order (rectify) if sufficient cause is shown for the delay in approaching it.