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2015 (12) TMI 530 - CESTAT MUMBAI

2015 (12) TMI 530 - CESTAT MUMBAI - TMI - Rectification of mistake - Import of boric acid against valid DFIA - Application for rectification since previous order dismised as time barred - Held that:- no merit in this application - Decided against Assessee. - Application No. C/ROM/97966/14, Appeal No. C/641/10 - Dated:- 24-4-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Prasad Paranjape, Adv For the Respondent : Shri M K Mall, AC (AR) ORDER Per Anil Choudhary The applicant, M/s. Glob .....

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licant contends that in the ROM application No. 96766/14 filed by the Revenue-respondent, they had sought rectification of the final order dated 19.12.2013 in Appeal No. C/641/10, wherein the appeal filed by the appellant was allowed relying on the decision of the Single Judge of the Hon'ble Kerala High Court in the case of Maliakkal Industrial Enterprises - 2013 (290) ELT 330 (Ker). The said application was dismissed as the Tribunal found the same to be time barred, as filed beyond a period .....

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