2013 (12) TMI 463

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..... ithin the time-limit of three months prescribed under Section 129DD(1) of Customs Act, 1962 - The reference application may be filed within four weeks from date of order and if it so filed, the period between this date and date of filing shall not be taken into consideration in computing the period of limitation for filing an application under Section 35G - Following decision of Steel Authority of .....

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..... ereafter they filed a revision application on 27-12-2007 before Joint Secretary, Govt. of India, Ministry of Finance in terms of Section 129DD of the Customs Act, 1962 within the time-limit prescribed under Section 129DD(2) of Customs Act, 1962. The ld. Joint Secretary vide his order dated 14-12-2009 rejected their revision application on the ground that the same was not maintainable in terms of S .....

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..... ase of Steel Authority of India Ltd. (supra) has held as under :- 4. The reference application may be filed within four weeks from today and if it so filed, the period between this date and date of filing shall not be taken into consideration in computing the period of limitation for filing an application under Section 35G. 5. Following the ratio of the above decision of Hon ble Supreme Court .....

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