2019 (2) TMI 1681

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....t year 2010-11 was adjudicated. 2. The Miscellaneous Application has been filed with a delay of 89 days. The Revenue has filed an application seeking condonation of delay in filing of the Miscellaneous Application. 3. Shri Sanjeev Ghei representing the Department submitted that the Miscellaneous Application u/s. 254(2) has been filed within a period of limitation, if the limitation is counted from the date of receipt of order. If the period of limitation is counted from the end of the month in which the order is passed there is delay of 89 days. The ld. DR submitted that the Hon'ble Gujarat High Court in the case of Liladhar T. Khushlani Vs. Commissioner of Custom in Tax Appeal No. 915 of 2016 decided on 25-01-2017 has held that t....

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....e apparent on record in the Tribunal order could be filed within a period of 6 months from the end of the month in which the order was passed. The amended sub- section nowhere mentions that it is the date of passing of the order or the date of service of the order that has to be considered for the purpose of determining limitation period of six months for filing the Miscellaneous Application under the aforesaid section. The Legislature in its wisdom has purposefully worded sub-section (2) in a particular manner so as to determine the period of limitation for filing Miscellaneous Application for rectification of mistake within a specified time of 6 months from the end of the month in which the order was passed. If the intention of the Legisl....

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....y the assessee or the [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner];" Thus, from perusal of the above sections it is unambiguously clear that where the Legislature intended to mark period of limitation from the date of receipt of the order by the parties to the lis, the sections and the sub-sections have been worded in unambiguous manner to convey the intent. No further interpretation of sections or intentions are required. 7. It is a well settled principle of interpretation of status that where the meaning are self explanatory from the provisions and the provisions of section can be interpreted literally no further interpretation is required. We further find that the reliance by the....