2013 (2) TMI 185

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..... for ROM has been filed beyond the prescribed in the statute book. Therefore, reject the application for Rectification of Mistake on the ground of limitation. In favour of assessee - S/284/2007 - - - Dated:- 17-7-2012 - Ashok Jindal And Mathew John, JJ. Appellant Rep by: Shri D.P. Naidu, SDR Respondent Rep by: Shri N. Mohan, Adv. Per: Ashok Jindal: The applicant has filed an .....

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..... view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Central Excise or the other party to the appeal: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the ot .....

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..... g Weaving Mills Ltd. Vs Commissioner of Income Tax reported in 2008 (229) E.L.T.164 (S.C.) and (ii) J.K. Tyre and Industries Ltd. Vs Assistant Commissioner of Central Excise Mysore-II reported in 2011 (266) E.L.T. 163 (Kar.) in support of their case. However, the reliance made by the applicant does not support his case, as in those cases, the application for ROM was filed within six months of th .....

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