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2015 (3) TMI 288 - AT - CustomsCondonation of delay - Rectification of mistake - Held that:- In the application Condonation of Delay in filing the application for Rectification of Mistake it is stated that on the part of the department, there is an inadvertent delay has been occurred in filing the ROM application but no specific reason has been given for condoning the delay. As the provisions are very specific and granting six months time from the order passed by this Tribunal therefore, provisions of Section 5 of the Limitation Act shall not apply for consideration of delay in filing the application for Rectification of Mistake. as per the statutory provisions of the Customs Act, 1962, the application for Rectification of Mistake filed by the Revenue is beyond six months after passing of the order is not maintainable - condonation denied.
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