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Issues: Whether the application for rectification of mistake was maintainable when filed beyond the prescribed period of limitation under the Central Excise law.
Analysis: Section 35C(2) of the Central Excise Act, 1944 permits rectification of a mistake apparent from the record only within six months from the date of the order. The application was filed after more than one year from the final order and was therefore beyond the statutory period.
Conclusion: The application was held to be time barred and not maintainable.
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