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2016 (8) TMI 587 - CESTAT AHMEDABAD

2016 (8) TMI 587 - CESTAT AHMEDABAD - TMI - Rectification of mistake and condonation of delay - 688 days - application filed after six months from the date of order of the Tribunal - Held that:- as per Section 35C of CEA, 1944, it is clear that the application seeking rectification of mistake should be filed within six months from the date of the order. Since the present application was filed after six months from the date of order, therefore, the same is not maintainable and accordingly rejecte .....

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e 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, the Appellant have deposited ₹ 3.00 lakhs which should have been considered by the Adjudicating authority as payment of duty against their liability while all .....

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rder of the Tribunal and the delay be condoned. 3. Per contra, the learned Authorised 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 to condone the delay in filing th .....

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