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2018 (4) TMI 820 - AT - Central ExciseCondonation of delay in filing Rectification of mistake application - Held that: - the miscellaneous application for rectification of mistake filed by the Revenue has been filed before the Tribunal on 27.11.2017 - The relevant Final Order was issued by the Tribunal on 29.03.2017. The six months period allowed under Section 35C (2) of the Act requires the ROM, if any, to be filed on or before 28.09.2017 - Since the ROM application filed by the Revenue has been received on 27.11.2017, it is beyond the period of six months. In the absence of any provision in Section 35C (2) to condone any delay in filing the ROM application beyond six months, the delay cannot be condoned. ROM application dismissed.
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