TMI Blog2018 (1) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... in the prescribed period, after rejection of the ROM application, the appeal is not time-barred. The statute provides for filing such an application for rectification of mistake. Therefore, Commissioner (Appeals) ought to have considered the appeal to have been filed within the time. The rejection of the appeal on the ground of time-bar is unjustified - matter is remanded to the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant vide letter dated 31.3.2015 stating that the Assistant Commissioner has no powers to order rectification and directed the appellant to file appeal before Commissioner (Appeals). The appellant had received the Order-in-Original dated 11.6.2014 on 16.6.2014 and the appeal was filed before the Commissioner (Appeals) on 25.6.2015. Thus, when computed from the letter dated 31.3.2015, inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994. The time prescribed for filing rectification of mistake under the Finance Act, 1994 is two years. That such application was filed within the time limit of two years. However, the Assistant Commissioner vide letter dated 31.3.2015 issued order stating that he has no powers for rectification of mistake and that appeal ought to have been filed against the levy of interest and penalty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication, though the scheme was allowed to the appellant, immunity from levy of interest and penalty has been denied. The appellant has therefore filed an application for rectification of mistake, the error being apparent on the face of record. The application for rectification was not considered and the order was passed by the adjudicating authority stating that he has no powers for such rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rejection of the appeal on the ground of time-bar is unjustified. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) who is directed to consider the appeal on merits, after giving the appellant sufficient opportunity of personal hearing. The appeal is thus allowed by way of remand to the Commissioner (Appeals). (Dictated and pronounced in open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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