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2017 (7) TMI 589 - HC - CustomsRectification of Mistake - time limitation - Section 129B(2) - Whether the Hon’ble Tribunal erred in holding that ROM Application filed within the period of six months from the date of receipt of the order was beyond the time limit prescribed under the law? - Held that: - There is nothing on record to show that the Appellant has received the copy of order on a particular date immediately after passing of the order. On the contrary, the Tribunal issued the copy of order on 9.1.2015, on the request/Application filed/made by the Appellant for the same. The statement is made that this Application for copy was moved as the Respondent/Department raised the demand on 8.1.2015. The Department's submission, that the plain reading of section itself is sufficient to reject the Application for rectification so filed by the Appellant beyond six months from the date of order, is unacceptable. There is no power and/or remedy available and/or no provision for condonation of delay in filing such Application for rectification. In the absence of any such provision, we are of the view that the second part of the Section need to be read in the interest of the Appellant. The second part of the Section read to mean that the Appeal/Application may be filed within six months from the receipt of the order. It would not be treated as beyond the prescribed period of six months from the date of order - appeal allowed - decided in favor of appellant.
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