Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Pigeon Textiles Versus Commissioner, C. Ex. & S. Tax, Surat-I

2016 (8) TMI 587 - CESTAT AHMEDABAD

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

donation of delay in filing the said rectification application, application seeking condonation of delay also devoid of merit and accordingly rejected. - Decided against the applicant - Application No.E/COD/10120/2016, E/ROM/10121/2016 Appeal No.E/10 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble under Section 11AC of Central Excise Act, 1944. He has also submitted that as the interest has not been quantified in the Order, payment of 25% of the penalty could not be possible. Explaining the delay in filing the ROM application, the learned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntention of the learned Authorised Representative for the Revenue. Undisputedly, the appellant filed the ROM application after six months from the date of the order of the Tribunal. The application for rectification of the mistake apparent on the Ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Excise or the other party to the appeal: Provided that an amendment which has the effect of enhancing an assessm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version