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2013 (2) TMI 185 - CESTAT CHENNAIRectification of Mistake under Service Tax - Period of limitation - Section 35C(2) of the Central Excise Act, 1944 - The final order was passed by this Tribunal on 19.02.2010 and the application for ROM was filed by the applicant on 23.03.2011 - Held that:- The application for ROM has been filed beyond the prescribed in the statute book. Therefore, reject the application for Rectification of Mistake on the ground of limitation. In favour of assessee
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