2015 (6) TMI 1033

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..... appeal should be reckoned from the date when its rectification of mistake application was disposed of and if so done, its appeal before the Commissioner (Appeals) was not time-barred. Held that:- the ROM application filed by the appellant under Section 74 of the 1994 Act was disposed of by the Assistant Commissioner only on 19-6-2013 and therefore the time for filing of appeal before the Commi .....

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..... inance Act, 1994. 2. The appellant has contended that the Commissioner (Appeals) reckoned the date of the primary order (28-2-2013) for the purpose of computing the delay although it had applied for rectification of mistake in the primary order under Section 74 ibid to the primary adjudicating authority and its ROM application was rejected on 19-6-2013 vide Assistant Commissioner s letter No. V .....

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