A.M.SAPRE, J. - (1.) The decision rendered in this appeal shall also govern the disposal of other connected appeal being D.B. Central Excise Appeal No. 52/2011 because both these appeals involve identical point decided by the Customs, Excise and Service Tax Appellate Tribunal (for short hereinafter called the Tribunal).
(2.) This is an appeal filed by the assessee under Section 35G of Central Excise Act against the order dated 29-7-2011 passed by the Tribunal in Excise COD 190/2011 in Excise Appeal No. 2044/2009.
(3.) By impugned order, the Tribunal dismissed the application made by the appellant (assessee) under Section 35C(2) of the Central Excise Act seeking rectification of the main order dated 1-2-2010 passed by the Tribunal on the ground of it being barred by limitation.;