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Shri Liladhar T. Khusiliani Versus Commissioner of Customs, Kandla

2016 (6) TMI 147 - CESTAT AHMEDABAD

Period of limitation - Maintainability of ROM application - filed after the prescribed time limit of six months from the date of the order - Held that:- the impugned order is dated 18.08.2015 and hence the time limit for filing any ROM application ex .....

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H COURT] has examined exactly the same issue and has considered whether the CESTAT is correct in rejecting the ROM application filed beyond the period of six months, especially in view of the fact that the ROM application was filed within six months .....

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ation filed after the prescribed time limit of six months is liable for rejection. Therefore, the subject ROM application is not maintainable. - ROM application rejected - C/295/2007 - M/10232/2016 - Dated:- 12-5-2016 - Dr. D.M. Misra, Member (Judici .....

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cation of percieved mistakes in the Final Order No. A/11288-11289/2015 dated 18.08.2015 of this Tribunal. 2. Heard both sides and perused the records. 3. The learned Authorised Representative for Revenue raises the preliminary objection that the subj .....

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lso relies upon the decision of the Hon'ble Karnataka High Court in the case of CCE, Pune -III vs. GE Medical Systems - 2013 (29) STR 327 (Kar.). 4. On the other hand, learned Counsel for the applicant submits that the period of six months should .....

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s from the date of the order, with a view to rectifying any mistake apparent from 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 Commissioner of Central Exc .....

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