2019 (7) TMI 446

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....pplication filed beyond a period of limitation of six months under Section 35C(2) of the Central Excise Act, 1944. 2. The said Rectification Petition was filed by the Assessee against the previous order of the learned Tribunal dated 19.02.2010, whereby the learned Tribunal held against the Assessee that for the brief period from 15.03.2005 to 15.06.2005, the Assessees, who were rendering courier service outside India, were not entitled to for exemption because the Assessee did not receive the convertible foreign exchange for such services found to be taxable under the relevant Service tax law. 3. The Assessee seems to have approached this court also by way of another appeal against the order dated 16.06.2011. The Assessee filed the ea....

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....d prescribed, then the Tribunal has the power to dispose of the application beyond the period of six months. So, admittedly in this case, the application for ROM has been filed beyond the prescribed time provided in the statute book. Therefore, we reject the application ROM on the ground of limitation. Application is disposed of in the above terms." 5. The substantial questions of law, on which the appeal was admitted are hereunder, from the order dated 07.12.2012: "1. Whether the Customs, Excise and Service Tax Appellate Tribunal, Chennai is correct in holding that there is no express statutory provision for filing application for rectification in orders in service tax appeals disposed of by the Tribunal, especially when Sectio....

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....arned counsel for the Revenue Mrs.Hema Muralikrishnan, supported the impugned order. 8.Having heard the learned counsel for the parties, we are of the opinion that there is no merit in the present appeal filed by the Assessee. Sub Section (2) of Section 35C of the Act, which is quoted below, does not envisage any such distinction of the rectification application being made by the party or rectification proceedings undertaken by the Tribunal suo-motu on its own. The said provision reads as under : "35-C. Orders of Appellate Tribunal:- (2) The Appellate 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 unde....