2009 (5) TMI 659 - AT - Central Excise

Summary

Issues involved: Condonation of delay in filing Rectification of Mistake (ROM) u/s 35C(2) of the Central Excise Act, 1944.

Summary:

Issue 1: Condonation of delay in filing ROM

The Appellant sought Rectification of Mistake (ROM) in the Tribunal's Order after a delay of more than 1 year and 3 months. The Appellant argued that the delay should be condoned citing the Tribunal's inherent power to recall its own Order in the interest of justice, referencing the case of Sunitadevi Singhania Hospital Trust v. Union of India. The Respondent opposed the condonation, highlighting the statutory limitation of 6 months for seeking rectification under Section 35C(2) of the Central Excise Act, 1944, supported by various case laws and judgments. The Respondent emphasized the need for strict application of the limitation period as provided by the Statute. After considering both arguments, the Tribunal rejected the Misc. Application for condonation of delay and dismissed the ROM as time-barred, distinguishing the exceptional circumstances of the cited Supreme Court judgment.

End of Summary