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2017 (4) TMI 752 - AT - Service TaxMaintainability of application - Rectification of Mistake - Held that: - Provisions of Section 35C(2) mandates that any application for ROM needs to be filed within six months from the receipt of the said order - The application for ROM in this case has been filed on 1-8-2016 which is almost after a year after receipt of the certified copy of the order. On the ground of limitation only, the application for ROM filed by the Revenue is dismissed - decided against Revenue.
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