2019 (5) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (Technical) For the Appellant: Ms. Amritha Aravind, Adv. For the Respondent: Shri K. Veerabhadra Reddy, ADC (AR) ORDER Per Bench: The department has filed the application for condonation of delay of 37 days in filing the application seeking rectification of mistake in the final order dated 24.04.2018. 2. On behalf of the department, the learned Authorised Representative for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned officers. He has submitted that the department has also filed an application for ROA. This application is filed as abundant caution in case the ROM is not allowed by the Tribunal. 4. The learned counsel Ms. Amutha Aravind appeared on behalf of the respondent. She submitted that the delay of 37 days in filing the ROM application cannot be condoned. There is no provision in the Customs Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edly pointed out by the learned Authorised Representative of the department is not an error apparent on the face of record. That the Tribunal had considered the submissions made and after perusal of records had allowed the appeal filed by the assessee. She produced copy of the documents furnished by appellants before the Refund Sanctioning Authority and pointed out that it bears that the departmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 1962 or in the CESTAT Procedure Rules to condone the delay in filing the ROM application. The decisions discuss that the provision of Limitation Act is not applicable to the Tribunal. Following the said decision, we are of the considered opinion that the delay in filing the ROM application cannot be condoned. Hence, COD application is dismissed. 9. Even though, the application for condonation....