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2011 (2) TMI 544 - KARNATAKA HIGH COURTCondonation of delay - Rectification of mistakes - It was found that the certified copy of the CESTAT Final Order was received by revenue on 17-9-2007 and the revenue filed the application for rectification of mistake on 10-12-2008 beyond the six months period prescribed under law for filing such a rectification application - In the instant case, after the order of the Tribunal is passed, the revenue has refunded the money to the assessee - t is only on rejection of the duty paid by the assessee and nearly after 14½ months the application for rectification is made. The delay itself would be around 8½ months. Therefore, seen from both the angles, we do not see any justification to entertain this appeal - Appeal is dismissed
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