2008 (5) TMI 464

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.... M. Narayana Swamy Naidu, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue has filed this ROM application against Final Order No. 1234/2007 dated 1-11-2007 for rectification of mistake in the order. Revenue was aggrieved with the order passed by this Tribunal after expiry of 6 months of passing of the order under Section 35C(2) and had appealed before ....

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....as aggrieved with the Tribunal disposing of ROM Application after six months of the Final Order. The Karnataka High Court agreed with the Revenue in setting aside the order passed by the Tribunal for rectification of mistake in terms of Section 35C(2) on the sole ground that the order has been passed after six months from the date of the order. As the six months in the present case has lapsed, the....