Tribunal dismisses Revenue's RoM and CoD applications due to filing delay.

The Tribunal dismissed both the Rectification of Mistake (RoM) application and the Condonation of Delay (CoD) applications by the Revenue. The RoM application was filed beyond the six-month period specified by Section 35C(2) of the Central Excise Act, and there was no provision to condone the delay. The Revenue's request for condonation of a 55-day delay was rejected, leading to the dismissal of the RoM application for being filed beyond the statutory time-limit of six months.

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Issues: Rectification of mistake in the final order regarding the date of filing refund application, Timeliness of the Rectification of Mistake (RoM) application by the Revenue, Condonation of delay in filing RoM application beyond the statutory time-limit.

In this case, the Revenue filed a miscellaneous application for the rectification of a mistake in the final order related to the date of filing a refund application. The Revenue contended that the correct date of filing the refund application was 27-12-2005, not 21-3-2001 as mentioned in the order. The appellant objected to the RoM application, citing that it was not filed within the required six-month period under Section 35C(2) of the Central Excise Act, and there was no provision to condone any delay beyond this period. The appellant argued that the refund was originally claimed on 12-3-2001, received by the Revenue Officer on 21-3-2001, and this date was correctly mentioned in the Final Order.

Upon hearing both parties and reviewing the records, it was noted that the RoM application by the Revenue was filed on 27-11-2017, beyond the six-month period specified by Section 35C(2) which required the application to be filed by 28-9-2017. The Revenue also sought condonation of a 55-day delay in filing the RoM application, which was received by the Tribunal on 12-1-2018. However, since there was no provision in Section 35C(2) to condone any delay in filing the RoM application beyond six months, the delay could not be condoned. Consequently, the RoM application by the Revenue was dismissed for being filed beyond the statutory time-limit of six months.

In conclusion, both the Rectification of Mistake (RoM) application and the Condonation of Delay (CoD) applications were dismissed by the Tribunal due to the RoM application being filed beyond the stipulated six-month period and the absence of provisions for condoning such delays under Section 35C(2) of the Act.

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