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TMI Blog2019 (10) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... amend any order passed by it under sub-section (1). Perusal thereof makes it clear that six months time to rectify/amend any order is provided to the Appellate Tribunal for either suo motu rectification or rectification on request of either of the parties to the appeal. The said period of six months has to reckon from the date of order. The provision is silent about any time extension in case the rectification of order is prayed by the party to the appeal. Tribunal has no inherent power and is bound by the language of the applicable statute - language of 129(B)(2) of the Customs Act specifically mentions that period of six months has to reckon from the date of order, the period cannot be enhanced by the Tribunal nor the Tribunal can hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is impressed upon is sufficient cause for the impugned delay. Application is accordingly prayed to be allowed. Ld. Counsel has placed reliance upon the decision of the case titled as Commissioner of Central Excise, Jammu Kashmir v. Steel Strips Ltd. reported as 2019 (366) E.L.T. 655 (P H). 2. Per contra, Ld. D.R. has submitted that statute does not provide for the application seeking condonation of delay in filing the application for rectification of mistake. Otherwise also the reason quoted is not at all sufficient as the absence of the counsel is at the fag end of the period of limitation. Application is accordingly, prayed to be dismissed. 3. After hearing both the parties and perusing the requisite record of appeal, I obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of order, the period cannot be enhanced by the Tribunal nor the Tribunal can hold that it is date of receipt of order from which period of six months shall reckon. 5. Coming to the merits of the application, it is observed that the date of receipt of impugned final order, admittedly is 1-3-2019. The six months time, if for sake of argument, is taken from the date of receipt of order, the same would have expired on 1st September, 2019. It is appellant s own version as apparent from the application that he approached his Counsel only on 22nd August, 2019, when he was informed about him travelling abroad. Thus, the only reason seeking condonation of delay is applicable to the last three days of entire period of six months, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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