Statutory limitation for rectification applications bars delayed filing where the provision gives no power to condone delay.

A rectification application under Section 35C(2) of the Central Excise Act had to be filed within six months from the date of the final order, and the provision contained no power to condone delay. Because the application was filed beyond that statutory period, it was held to be time-barred and not maintainable, and the rectification request failed.

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Issues: Whether the Department's application for rectification under Section 35C(2) of the Central Excise Act, 1944 was barred by limitation and whether delay could be condoned.

Analysis: The prescribed period for filing an application under Section 35C(2) is six months from the date of the final order. The provision contains no power for condonation of delay. The application was filed beyond six months from the date of the final order and was therefore beyond the period fixed by Parliament.

Conclusion: The application was time-barred and not maintainable; the request for rectification failed.

Ratio Decidendi: Where a statute prescribes a fixed limitation period for filing a rectification application and does not provide for condonation, an application filed beyond that period must be rejected as time-barred.

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