https://www.taxtmi.com/caselaws?id=48904 The Tribunal rejected the application for condonation of delay under Section 35C(2) of the Central Excise and Salt Act, 1944. Despite arguments for unintentional delay and pursuing remedies in the Supreme Court, the Tribunal found a significant delay in filing the Request for Omission of Mistake (ROM). Emphasizing statutory limitations, the Tribunal held that condonation of delay was not permissible under the Act. The Tribunal also noted that once the Supreme Court dismissed the appeal, there was no provision for correction through ROM. Therefore, the application for condonation of delay was rejected. en-us Fri, 23 Nov 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48904 The Tribunal rejected the application for condonation of delay under Section 35C(2) of the Central Excise and Salt Act, 1944. Despite arguments for unintentional delay and pursuing remedies in the Supreme Court, the Tribunal found a significant delay in filing the Request for Omission of Mistake (ROM). Emphasizing statutory limitations, the Tribunal held that condonation of delay was not permissible under the Act. The Tribunal also noted that once the Supreme Court dismissed the appeal, there was no provision for correction through ROM. Therefore, the application for condonation of delay was rejected. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48904