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2009 (3) TMI 624 - AT - Service TaxRectification of mistake - Condonation of delay - Section 35C(2) of the Central Excise Act does not provide for condonation of delay of ROM applications beyond the period of 6 months prescribed therein - It is pertinent to note, in this context, that the period of limitation prescribed under the above provision was four years prior to 2002, which was reduced by Parliament to six months under Section 140 of the Finance Act, 2002 - Had it been the intention of the legislature to allow the appellants to seek condonation of any delay beyond the above period of six months, it would certainly have been provided for the same when the provision was amended - In the result we dismiss the ROM application as time-barred - It goes without saying that the application for condonation of delay also stands dismissed.
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