Tribunal Rejects Revenue's Late Appeals: High Court Upholds 6-Month Limit

The Appellate Tribunal CESTAT, Bangalore rejected Revenue's ROM applications filed after 6 months from Final Orders for M/s. IOCL and M/s. A.P. Paper Mills Ltd. Karnataka High Court affirmed that Tribunal cannot entertain ROM applications post 6-month limit under Section 35C(2). High Court ruling upheld, leading to rejection of ROM applications.

---

---

The Appellate Tribunal CESTAT, Bangalore rejected ROM applications filed by the Revenue after 6 months from the Final Orders in respect of M/s. IOCL and M/s. A.P. Paper Mills Ltd. The Karnataka High Court agreed that the Tribunal cannot deal with ROM applications after the expiry of six months as per Section 35C(2). The High Court's decision was followed, and the ROM applications were rejected.

---