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TMI Blog2015 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise or the party. There is no dispute that the present ROM applications were filed beyond six months as provided under Section 35C(2) of the Act. We find that there is no provision for condonation of delay in filing ROM applications under Section 35C(2). Rule 41 of the CESTAT (Procedure) Rules, 1982 provides that the Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. Rule 41 of the said Rules, 1982 has not permitted the Tribunal to rectify the mistake in Final Order. The power of the Tribunal under Rule 41 of the said Rules, 1982 is basically to implement the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1944. He submits that the impugned order was passed on 09.07.2013 and the applications were filed on 12.08.2014. 5. The learned Advocate on behalf of the applicant submits that they filed the applications for rectification of the mistake in Final Order insofar as the demand of interest would be set aside for the period from Sept. 97 to Oct. 00 the interest provisions were inserted on 11.05.2001. He submits that the present ROM applications were filed against the impugned letter dated 14.08.2014 issued by the Superintendent of Central Excise, Tuticorin demanding the payment of interest. He submits that the limitation under Section 35C(2) would apply from the date of the said communication. Alternatively, the Tribunal is empowered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted the Tribunal to rectify the mistake in Final Order. The power of the Tribunal under Rule 41 of the said Rules, 1982 is basically to implement the Tribunals order, to meet the ends of justice, which is not applicable in the present case. Hence, we do not find any force in the submissions of the learned Advocate on this issue also. 8. The learned Advocate submitted that the cause of action of these applications are arising out of the letter dated 14.03.2014 of the Superintendent of Central Excise. The relevant portion of the said letter is reproduced below:- Your reply is not convincing and has no legal backing. The interest liability is automatic and the interest amount is liable to paid by you even if the intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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