TaxTMI 
TaxTMI 
2019 (10) TMI 1333
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....hri G.K. Sarkar and Prashant Srivastava, Advocates, for the Appellant. Ms. Tamanna Alam, Authorised Representative, for the Respondent. ORDER Arguments on application praying for condonation of delay in filing the application praying for rectification of mistake in Final Order No. 50267/2019, dated 28-1-2019, heard. Learned Counsel appearing for the applicant has submitted that the aforesaid Fi....
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....d of limitation. Application is accordingly, prayed to be dismissed. 3. After hearing both the parties and perusing the requisite record of appeal, I observe that since admittedly the Final Order, the rectification whereof is prayed, was received on 1st March, 2019. The time to file the application for rectification of mistake expires on 1st September, 2019 as Section 129B(2) of Custom Act, ....
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....n request of either of the parties to the appeal. The said period of six months has to reckon from the date of order. The provision is silent about any time extension in case the rectification of order is prayed by the party to the appeal. Tribunal has no inherent power and is bound by the language of the applicable statute. As already observed above the language of 129(B)(2) of the Customs Act sp....
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....x months, that too, when reckoning date is taken as receipt of order. The above discussion is already otherwise as a result whereof the period of filing ROM stands expired on 30-6-2019 (the date of final order being 29-1-2019). The absence of the Counsel beyond 30-6-2019 is not relevant nor is not opined as the sufficient cause for the applicant to not to pursue the impugned application within the....