2017 (4) TMI 752

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been filed on 1-8-2016 which is almost after a year after receipt of the certified copy of the order. On the ground of limitation only, the application for ROM filed by the Revenue is dismissed - decided against Revenue. - Application No. ST/ROM/93202/2016-Mum in Appeal No. ST/295/2011-Mum - Misc. Order No. M/90687/2016-WZB/STB - Dated:- 19-9-2016 - Shri M.V. Ravindran, Member (J) and C.J. Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re the lower authority i.e. the first appellate authority. 4. On consideration of the submission made by both sides, we are of the view that instead of going into the merits of the case made by the Revenue, the maintainability of ROM needs to be addressed. It is seen from the records that the final order was passed by the Tribunal on 29-7-2015 and the said order was dispatched to the litigants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X