https://www.taxtmi.com/caselaws?id=365224 The Tribunal dismissed the Revenue's application for rectification of mistake and condonation of delay in Appeal No. ST/397/2012-Customs (DB) due to filing beyond the prescribed 180-day limit from the date of the final order. Despite arguments against condonation of delay, the Tribunal upheld the strict interpretation of statutory provisions, emphasizing adherence to procedural timelines. The application was deemed time-barred and not entertainable, reinforcing the significance of complying with legal procedural requirements within specified time limits. en-us Fri, 27 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365224 The Tribunal dismissed the Revenue's application for rectification of mistake and condonation of delay in Appeal No. ST/397/2012-Customs (DB) due to filing beyond the prescribed 180-day limit from the date of the final order. Despite arguments against condonation of delay, the Tribunal upheld the strict interpretation of statutory provisions, emphasizing adherence to procedural timelines. The application was deemed time-barred and not entertainable, reinforcing the significance of complying with legal procedural requirements within specified time limits. Case-Laws Service Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365224