CESTAT Chennai: Revenue's Rectification Application Dismissed Due to Filing Delay

The Appellate Tribunal CESTAT, Chennai dismissed the Revenue's application seeking rectification of mistake in Final Order No. 309/2002 due to a 19-day delay in filing under Section 35C(2) of the Central Excise Act, 1944. The delay was not condoned as it exceeded the statutory time limit of six months, resulting in the application being dismissed as time-barred.

---

---

The Appellate Tribunal CESTAT, Chennai dismissed the application filed by the Revenue seeking rectification of mistake in Final Order No. 309/2002, dated 5-6-2002, due to a delay of 19 days in filing the application under Section 35C(2) of the Central Excise Act, 1944. The delay could not be condoned as there is no provision to do so, and the statutory time limit of six months was not met. The application was dismissed as barred by time.

---