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of <h1>Late ROM Application Dismissed for Missing Time Limit</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the ROM application for being filed beyond the six-month time limit from the date of the order, ... Rectification of mistake - Limitation - Delay in filing application The Appellate Tribunal CESTAT, New Delhi dismissed the ROM application as it was filed beyond the six-month time limit from the date of the order, citing the decision in the case of M.M. Foam. The application was considered late even though the copy of the order was obtained within the time limit. Condonation of delay was not available in this case.
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