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2020 (7) TMI 292 - AT - Service TaxCondonation of delay in filing Rectification of Mistake application - time limitation as provided in Section 35 C of the Central Excise Act - HELD THAT:- The limitation was applicable to the Tribunal for taking suo moto action for rectification of mistake, but the aggrieved party can file an application for rectification of mistake at any time, but showing the reasons for causing the delay, that there has been injustice done to them due to error in the order of this Tribunal - further, the decision of the Apex Court in the case of Sunita Devi Singhania Hospital Trust [2008 (11) TMI 249 - SUPREME COURT] was not available to the Larger Bench of the Tribunal. The delay in filing the Rectification of Mistake Application as the delay has been reasonably explained, is condoned - ROM application allowed.
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