2016 (1) TMI 55

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....h, Assistant Commissioner (AR) ORDER Per P K Jain The ROM application has been filed by the appellant on 9.6.2015 against this Tribunal's order No. A/1375/15/CSTB/C-I dated 21/8/2014. 2. Learned counsel for the applicant submitted that in para 4 of the impugned order, it is mentioned that the learned advocate for the appellant, at the outset, stated that he is not pressing on the v....

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....round alone. 4. The learned counsel for the applicant submitted that the order was sent by speed post on 4.9.2014. The said order came back to the Tribunal and it was received by them on 9.1.2015 and, therefore, the date, is to be counted from 9.1.2015. 5. The learned AR, on the other hand, submitted that under Section 129 B(2),it is date of order which is relevant and not the date of receip....

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.... Tribunal may, at any time within  six months  from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Customs  or the other party to the appeal : Provided that an amendment which has the effect ....