2016 (1) TMI 55

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..... the time limit prescribed under the law - Decided against assessee. - Application No. C/ROM/93916/15-Mum, Appeal No. C/226/07-Mum - - - Dated:- 15-7-2015 - P K Jain, Member (T) And S S Garg, Member (J) For the Petitioner : Mr Vipin Kumar Jain, Adv For the Respondent : Mr A K Singh, Assistant Commissioner (AR) ORDER Per P K Jain The ROM application has been filed by the app .....

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..... isions of Section 129 B(2) of the Customs Act provide that such an application can be filed within six months from the date of the order and hence the application filed is beyond the time limit prescribed under Section 129B of the Customs Act and is, therefore, required to be dismissed on this ground alone. 4. The learned counsel for the applicant submitted that the order was sent by speed post .....

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..... hat the similar view has been taken by the Hon'ble Delhi High Court in the case of Afcons Infrastructure Ltd. vs. CCE, Delhi reported in 2015 (318) ELT A158 (Del.). 6. We have considered the rival submissions. Section 129B(2) of the Customs Act is reproduced below: The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mist .....

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