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Issues:
1. Application for rectification of mistake filed by the Revenue. 2. Condonation of delay in filing the appeal for rectification of mistake. 3. Interpretation of Section 129B(2) of the Customs Act regarding the time limit for filing the rectification application. 4. Consideration of reasons for delay in filing the rectification application. Analysis: 1. The Revenue filed an application for rectification of mistake in the Tribunal's Final Order, along with a request for condonation of delay. The Department had previously filed a reference application in the High Court, which was permitted to move the Tribunal under Section 129B(2) of the Customs Act. The Tribunal in Delhi had followed a decision from the Tribunal in Bombay, leading to the rectification application. 2. The Advocate for the Respondent argued that the application for rectification of mistake was filed beyond the 6-month period specified in Section 129B(2) of the Customs Act and that there is no provision for condoning such a delay. The Respondent contended that the application was time-barred and should be dismissed. 3. The Tribunal considered both parties' submissions and noted that the application was indeed filed beyond the specified 6-month period. It was observed that Section 129B does not allow for the condonation of delay in filing the rectification application. The Revenue's reasons for the delay were deemed insufficient, as it was mainly related to another case and not directly linked to the present matter. The Tribunal found that the Revenue failed to provide adequate reasons for condoning the delay and dismissed the application for condonation of delay, consequently leading to the dismissal of the rectification application. In conclusion, the Tribunal dismissed the Revenue's application for condonation of delay and the rectification of mistake, emphasizing the importance of adhering to statutory time limits and providing valid reasons for any delays in legal proceedings.
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