TMI Blog2015 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... the ROM application but no specific reason has been given for condoning the delay. As the provisions are very specific and granting six months time from the order passed by this Tribunal therefore, provisions of Section 5 of the Limitation Act shall not apply for consideration of delay in filing the application for Rectification of Mistake. as per the statutory provisions of the Customs Act, 1962, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . When the matter was called, the learned A.R. submits that as the application for Rectification of Mistake has been filed beyond six months after the order passed by this Tribunal, therefore, they have filed an application for Condonation of Delay in filing the application for Rectification of Mistake. 4. In the application Condonation of Delay in filing the application for Rectification of Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the CCE or the other party to the appeal. As this provisions are very specific and granting six months time from the order passed by this Tribunal therefore, provisions of Section 5 of the Limitation Act shall not apply for consideration of delay in filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ROM the order was passed by this Tribunal on 19.12.2013 and the application for ROM was required to be filed by 19.06.2014 but after getting the order of the Hon'ble High Court of Karnataka the Revenue have not bothered to file the ROM application within time. Therefore, I hold that as per the statutory provisions of the Customs Act, 1962, the application for Rectification of Mistake filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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