2016 (8) TMI 587

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..... . Gohil, A.R. ORDER Heard both the sides. 2.  These two miscellaneous applications are filed by the Applicant; one seeking condonation of delay of 688 days in filing the ROM application and the second one for rectification of mistake in the order dt.12.09.2013.  The learned Advocate Shri S. Suriyanarayanan vehemently arguing on merit submitted that during the course of investigation, .....

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..... orised Representative for the Revenue submits that both theses applications are not maintainable, inasmuch as the ROM application has been filed after six months from the date of order of the Tribunal.  Therefore, as per the provisions of Section 35C(2) of CEA,1944 the present ROM application is not maintainable.  It is his further contention that there is no provision under the statute .....

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..... an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." 5.  On a plain reading of the above provision  it is clear that .....

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