TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Rejects Delayed Rectification Request Under Central Excise Act</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-III Versus TAS ENGINEERING CO. PVT. LTD.</h3> COMMISSIONER OF C. EX., MUMBAI-III Versus TAS ENGINEERING CO. PVT. LTD. - 2009 (245) E.L.T. 833 (Tri. - Mumbai) Issues involved: Condonation of delay in filing Rectification of Mistake (ROM) u/s 35C(2) of the Central Excise Act, 1944.Summary:Issue 1: Condonation of delay in filing ROMThe Appellant sought Rectification of Mistake (ROM) in the Tribunal's Order after a delay of more than 1 year and 3 months. The Appellant argued that the delay should be condoned citing the Tribunal's inherent power to recall its own Order in the interest of justice, referencing the case of Sunitadevi Singhania Hospital Trust v. Union of India. The Respondent opposed the condonation, highlighting the statutory limitation of 6 months for seeking rectification under Section 35C(2) of the Central Excise Act, 1944, supported by various case laws and judgments. The Respondent emphasized the need for strict application of the limitation period as provided by the Statute. After considering both arguments, the Tribunal rejected the Misc. Application for condonation of delay and dismissed the ROM as time-barred, distinguishing the exceptional circumstances of the cited Supreme Court judgment.End of Summary
TaxTMI 