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ST - ROM needs to be filed within six months-Rubber stamp indicates that order was received by Commissionerate on 14.09.2015, therefore, ROM filed on 01.08.2016 is hit by limitation: CESTAT

By TIOL News Service

MUMBAI, OCT 13, 2016: REVENUE has filed an application for Rectification of Mistake in the Final order dated 29.07.2015 - 2015-TIOL-2104-CESTAT-MUM passed by the Bench.

It is submitted by the AR that the Bench had dropped the proceedings of service tax liability (of Rs.1.20crores) which was not contested before the first appellate authority, hence the order needs rectification.

At the outset, the Bench remarked that instead of going into the merits of the case, the maintainability of ROM needs to be addressed.

It was further observed thus -

+ It is seen from the records that the final order was passed by the Tribunal on 29.07.2015 and the said order was despatched to the litigants on 25.08.2015 .

+ In the covering letter of the ROM application, the office of the Commissioner, Customs & Central Excise, Nagpur Commissionerate-II has informed that the certified copy of the said order has been received on 12.05.2016 , which seems to be erroneous as the copy of the order which has been annexed along with the application for ROM, the inward Rubber Stamp indicates that the order was received by Nagpur Commissionerate on 14.09.2015 wherein Inward no. 2616 and 301 is mentioned.

+ Provisions of Section 35C(2) mandates that any application for ROM needs to be filed within six months from the receipt of the said order. The application for ROM in this case has been filed on 01.08.2016 which is almost after a year after receipt of the certified copy of the order.

In fine, on the ground of limitation,the CESTAT dismissed the application for ROM filed by the Revenue.

(See 2016-TIOL-2675-CESTAT-MUM)


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