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2014 (1) TMI 1644 - CESTAT NEW DELHIRectification of mistake - Rectification filed after 7 months and 10days - Held that:- Section 129A(5) relates to condonation of delays in presenting the appeals or Cross Objections, the same cannot be made applicable to the delays in filing the ROM applications. Section 129B(2), which prescribes a limit of six months in filing the applications, does not confer any jurisdiction on the Tribunal to condone the delays beyond the said period. As such, we find that the applications having been filed after a period of 7 months and 10 days from the date of the order are barred by limitation and cannot be entertained on this ground itself. - mistake pointed out by the appellant is as regards non-consideration of their plea regarding the import of photocopiers not being restricted items during the relevant period - said plea was neither raised nor argue at the time of disposal of the appeal and the only prayer was to reduce the redemption fine and penalty, which stand accepted by the Tribunal - Rectification denied.
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