Condonation of delay in rectification of mistake applications is unavailable where the statutory limitation period has expired.

A rectification of mistake application filed beyond the limitation period under Section 35C(2) of the Central Excise Act, 1944 cannot be entertained because no power exists to condone delay in filing such an application. The Tribunal distinguished the cited recall decision as fact-specific and not authority for a general condonation power. As the original appeal had already been decided on a full appraisal of facts and evidence, there was no basis to extend limitation, and the ROM application remained barred by limitation.

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Issues: Whether the delay in filing the rectification of mistake application could be condoned and the ROM application entertained when filed beyond the limitation prescribed for such applications.

Analysis: The application was filed beyond the statutory period prescribed under Section 35C(2) of the Central Excise Act, 1944. The Tribunal noted the consistent view that no power exists to condone delay in filing a ROM application. The decision cited by the appellant on inherent power of recall was distinguished as turning on its own peculiar facts and not as authority for condonation of delay as a matter of law. Since the original appeal had already been decided on a full appraisal of facts and evidence, no basis existed to extend limitation or entertain the ROM application.

Conclusion: The delay was not condonable and the ROM application was barred by limitation.

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