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2016 (1) TMI 55 - CESTAT MUMBAI

2016 (1) TMI 55 - CESTAT MUMBAI - TMI - Rectification of mistake - Maintainability - Bar of limitation - Held that:- matter of limitation is squarely covered by the decision of the Hon'ble High Courts of Karnataka and Delhi in the two citations given by the learned AR - ROM application is dismissed due to filing of the same beyond the time limit prescribed under the law - Decided against assessee. - Application No. C/ROM/93916/15-Mum, Appeal No. C/226/07-Mum - Dated:- 15-7-2015 - P K Jain, Membe .....

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ation issue. It was submitted by the learned counsel that he has not given up the valuation issue. All that he meant was since he has got a strong case on merits, therefore, he is not giving further arguments on the valuation issue. He submitted that the said observation of the Tribunal may be omitted from the order. 3. Learned AR submitted that the Rom application is not maintainable as the same has been filed on 9.6.2015 while the order was pronounced on 21.8.2014 and submitted that the provis .....

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fore, the date, is to be counted from 9.1.2015. 5. The learned AR, on the other hand, submitted that under Section 129 B(2),it is date of order which is relevant and not the date of receipt or date of despatch and in support of his contention, the learned AR submitted the judgment of the Hon'ble High Court of Karnataka in the case of CCE Pune -III vs. GE Medical Systems reported in 2012 (280) ELT 33 (Kar.) wherein the Hon'ble High Court has taken the view that ROM application filed beyon .....

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