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TMI Blog2019 (4) TMI 2151X X X X Extracts X X X X X X X X Extracts X X X X ..... ober 2017 and the date of filing of the appeal before Rajasthan High Court is 15 April 2018. Thus, about five and half months were consumed by the appellant before filing the appeal before the Rajasthan High Court. After the Rajasthan High Court disposed of the Appeal on 3 October 2018, the application for rectification of the mistake was actually filed on 8 January 2019 before this Tribunal, i.e. after about three months and five days. As such, even if the time consumed by the applicant before the Rajasthan High Court is excluded the application for rectification of the mistake the order of the Tribunal has been filed beyond six months. The Tribunal does not have the power to condone any delay beyond six months as has been held by the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-Section (1) and shall make such amendments if the mistake is brought to its notice by the Principal Chief Commissioner of Central Excise or Commissioner of Central Excise or the other party to the appeal: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-Section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. 3. As the application was not filed within six months from the date of order of the Tribunal, the Department has also filed an application for condoning the delay in filling the application. 4. The Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The limitation for filing the application for rectification of mistake is six months from the date of order as stipulated in Section 35 C (2) of the Act. It is seen that the date of final order of the Tribunal is 30 October 2017 and the date of filing of the appeal before Rajasthan High Court is 15 April 2018. Thus, about five and half months were consumed by the appellant before filing the appeal before the Rajasthan High Court. After the Rajasthan High Court disposed of the Appeal on 3 October 2018, the application for rectification of the mistake was actually filed on 8 January 2019 before this Tribunal, i.e. after about three months and five days. As such, even if the time consumed by the applicant before the Rajasthan High Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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