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of <h1>Tribunal rejects Revenue's request for delay in filing appeal, stresses adherence to procedural timelines</h1> <h3>M/s. Jagdish Prasad Agrawal Versus CCE, Jaipur-I</h3> M/s. Jagdish Prasad Agrawal Versus CCE, Jaipur-I - TMI Issues:1. Application for rectification of mistake along with application for condonation of delay filed in Appeal No.ST/397/2012-Customs (DB) for rectification of error in the Final Order No.ST/A/52344/2017 dated 6.3.2017.Analysis:The case involved a Revenue's application for rectification of mistake along with an application for condonation of delay filed in Appeal No.ST/397/2012-Customs (DB) to rectify an error in the Final Order No.ST/A/52344/2017 dated 6.3.2017. The issue centered around the timeliness of the application, as Section 35(C)(ii) allows the Tribunal to rectify any mistake within six months from the date of the order. The appellant contended that the Tribunal lacked the power to condone the delay in filing the rectification application, citing a ruling by the Larger Bench of the Tribunal in a previous case. The appellant argued that since there was no provision for condonation of delay in rectification applications under Section 35(C)(2) of the Central Excise Act, the delay could not be condoned. The matter had previously reached the Honorable Supreme Court, which upheld the Tribunal's decision on merits.The Tribunal, after considering the arguments presented, noted that the application for rectification of mistake was filed beyond the prescribed period of six months or 180 days from the date of receipt of the final order by the Revenue. Even after excluding the time taken by the Revenue before the High Court, the application was still filed beyond the 180-day limit. The Tribunal observed that the application was clearly beyond the period of limitation. Consequently, the Tribunal dismissed the miscellaneous application for rectification of error along with the condonation of delay application.In conclusion, the Tribunal's decision was based on the strict interpretation of the statutory provisions regarding the timeline for rectification of mistakes. Despite the arguments presented by the appellant, the Tribunal found that the application was time-barred and therefore could not be entertained. The dismissal of the application highlighted the importance of adhering to procedural requirements within the specified time limits in legal proceedings.
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