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TMI Blog2013 (2) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Final Order No.213/10, dated 19.02.2010 passed by this Tribunal. 2. Initially, the application for rectification of mistake was dismissed by this Tribunal on the point that there is no provision under Service Tax for ROM. The said order was challenged by the applicant before the Hon'ble High Court of Madras and the Hon'ble High Court of Madras has set aside the order and held that Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." As per the provisions of Section 35C(2), this Tribunal has the power to rectify any mistake apparent on record within six months of the date of the order if the mistake is brought to its notice by e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order and both the High Court as well as the Hon'ble apex court has held that if the application is filed within the period prescribed, then the Tribunal has the power to dispose of the application beyond the period of six months. So, admittedly in this case, the application for ROM has been filed beyond the prescribed in the statute book. Therefore, we reject the application for ROM on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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