2016 (8) TMI 587 - AT - Central Excise

Rectification of mistake and condonation of delay - 688 days - application filed after six months from the date of order of the Tribunal - Held that - as per Section 35C of CEA, 1944, it is clear that the application seeking rectification of mistake should be filed within six months from the date of the order. Since the present application was filed after six months from the date of order, therefore, the same is not maintainable and accordingly rejected. Also, in absence of any provision for condonation of delay in filing the said rectification application, application seeking condonation of delay also devoid of merit and accordingly rejected. - Decided against the applicant

Summary

Issues:
1. Condonation of delay in filing the ROM application
2. Rectification of mistake in the order

Condonation of Delay in Filing the ROM Application:
The Applicant filed two miscellaneous applications seeking condonation of delay in filing the ROM application and rectification of a mistake in the order. The Applicant argued that during the investigation, they had deposited a certain amount which should have been considered as payment of duty against their liability, thus affecting the penalty under Section 11AC of the Central Excise Act, 1944. The delay in filing the ROM application was explained by the Applicant, stating that they discovered the mistake only after recovery proceedings were initiated against them. The learned Advocate for the Applicant contended that the delay should be condoned.

Rectification of Mistake in the Order:
The learned Authorised Representative for the Revenue argued that both applications were not maintainable as the ROM application was filed after six months from the date of the Tribunal's order, contrary to the provisions of Section 35C(2) of the Central Excise Act, 1944. The Revenue representative further contended that there was no provision to condone the delay in filing the ROM application. The Member (Judicial) found merit in the Revenue's argument, stating that the application seeking rectification of mistake should have been filed within six months from the order date. Since the application was filed after the stipulated period, it was deemed not maintainable and rejected. Additionally, since there was no provision for condonation of delay in filing the rectification application, the second application seeking condonation of delay was also rejected. Consequently, both miscellaneous applications were rejected by the Tribunal.

In conclusion, the Tribunal rejected both the condonation of delay in filing the ROM application and the rectification of mistake in the order, citing the specific time limit for filing such applications under the Central Excise Act, 1944. The judgment emphasized the importance of adhering to statutory timelines and provisions in filing applications for rectification or condonation of delay in legal proceedings before the Tribunal.