2019 (4) TMI 1705 - AT - Customs

Condonation of delay in filing the application for rectification of mistake - HELD THAT - The application for condonation of delay is not mentioning any specific reason for filing the rectification of mistake application belatedly though it blandly says that the order was received by the security personnel and was not handed over to the responsible person in the office. The delay is condoned and the application for rectification of mistake is taken up. Rectification of mistake - error apparent on the face of record or not - HELD THAT - There is no error apparent on the face of record - the application for rectification of mistake stands dismissed.

Summary

Issues: Delay in filing rectification of mistake application; Condonation of delay; Dismissal of rectification of mistake application.

In the judgment by the Appellate Tribunal CESTAT HYDERABAD, the issue of delay in filing the rectification of mistake application was addressed. The application for rectification of mistake in appeal C/237/2006 was filed late, with no specific reason provided for the delay. The Tribunal noted that the application for condonation of delay did not offer a clear explanation for the delay, stating only that the order was received by security personnel and not promptly delivered to the responsible person in the office. Despite the lack of a substantial reason, the Tribunal decided to condone the delay and proceed with the rectification of mistake application.

Upon reviewing the rectification of mistake application, it was observed that the appellant aimed to reargue the entire case, challenging the Final Order No. A/30769/2016 dated 22.08.2016 of the bench which upheld the Order-in-Appeal. The Tribunal found that the detailed reasoning provided in the final order supported the decision to uphold the Order-in-Appeal. No apparent error on the face of the records was identified by the Tribunal. Consequently, the application for rectification of mistake was dismissed by the Tribunal.

The judgment highlights the importance of providing valid reasons for delay in filing applications and emphasizes the need for clear and specific grounds when seeking rectification of mistakes. It underscores the Tribunal's role in upholding previous decisions based on detailed reasoning and the lack of errors apparent on the face of the records. The dismissal of the rectification of mistake application signifies the Tribunal's commitment to maintaining the integrity of its decisions and ensuring the proper application of legal principles.