- (1.) Supplementary affidavit filed today, may be taken on record.
(2.) The present appeal has been filed under Section 35G of the Central Excise Act, 1944 against the order dated 9- 4-2007 whereby the application filed by the present appellant for rectification of the earlier order passed by the said Tribunal has been dismissed.
(3.) In the memo of appeal the following substantial questions of law have been sought to be raised :- (i) Whether the Hon'ble Tribunal is justified in deciding the appeal without considering the contentions raised and argued by the appellant in support of his case? (ii) Whether the Hon'ble Tribunal is justified in rejecting the rectification of mistake application by ignoring the fact that not to consider the contentions raised in the memo of appeal and argued during the course of hearing is a mistake apparent on record? (iii)Whether the Hon'ble Tribunal is justified in rejecting the rectification of mistake application when the contention raised in the rectification of mistake application were not dismissed holding that the same were not raised and argued? (iv Whether the Hon'ble Tribunal is justified in applying the ratio of the judgment of the Hon'ble Supreme Court of India in the facts and circumstances of the instant case?;