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TMI Blog2017 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... atement is made that this Application for copy was moved as the Respondent/Department raised the demand on 8.1.2015. The Department's submission, that the plain reading of section itself is sufficient to reject the Application for rectification so filed by the Appellant beyond six months from the date of order, is unacceptable. There is no power and/or remedy available and/or no provision for condonation of delay in filing such Application for rectification. In the absence of any such provision, we are of the view that the second part of the Section need to be read in the interest of the Appellant. The second part of the Section read to mean that the Appeal/Application may be filed within six months from the receipt of the order. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Import) Mumbai dropped all the proposal against the Appellant in the notice. On 30.7.2004, on appeal, Tribunal (CESTAT), Mumbai, set aside the adjudication order and remanded the matter, to the original authority for de novo adjudication. On 30.11.2006, the learned Commissioner of Customs Mumbai confirmed the demand of customs duty, confiscated the goods and imposed penalty on the Appellant. On 21.8.2014, Appellant preferred Appeal before the Tribunal which was dismissed. On 8.1.2015, Appellant did not receive the order passed by the Tribunal for considerable time of conclusion of hearing, therefore, Appellant requested Registrar of the Tribunal for handing over the order if any to bearer of the request letter. On 9.1.2015, the Registrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself. 8 The provision so reproduced above itself provides that the Tribunal suomoto need to rectify the mistake, if any, within six months from the date of the order. In this case, there was no such suo motu action initiated by the Tribunal. The Applicant/Appellant, however, after receipt of the impugned order, taken out the Application so recorded above. The Tribunal, therefore, was required to consider and decide the merits of the matter within six months from the date of receipt of such Application. This is for simple reason that the Appellant and/or the party would not be in a position to apply for rectification unless and until the actual order is seen and/or verified. There is nothing on record to show that the Appellant has rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by either party to the appeal before it. The p[arty to the appeal can bring the fact of apparent mistake on record only after going through the order made by the Tribunal. Therefore, to read that the period of limitation has to be computed at any time within six months from the date of the order does not fit in either with legislative intent or the language employed by the provision. 15 There is another angle from which the matter can be approached. It is only the party to the appeal who finds that the order contains a mistake apparent from the record and is aggrieved by such mistake, would be in a position to move an application seeking rectification of the order. Therefore also, unless and until a party to the appeal is in a positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per proviso to Section may correct the mistake within six months. But, if other party to appeal required correction, then second part of the Section is available to the Appellant/party. In such case, the strict interpretation of appeal within six month from the date of order referring to first part of the Section is unacceptable. Any application for correction filed by the appellant, other party, before the Tribunal, is required to be filed within six months from the receipt of the copy of the order, such application may not be dismissed, as not filed, within six months from the date of order. 11 Strikingly, the Apex Court in Vidyacharan Shukla v. Khubchand Baghel ors. AIR 1964 SC 1099 (Five Judges Bench) considering the terms for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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