Statutory limitation for rectification cannot be extended where the Act gives no power to condone delay.

Where Section 35C(2) of the Central Excise Act prescribes a six-month period for rectification of mistake and contains no power to condone delay, the Tribunal cannot enlarge that limitation on equitable or inherent-power grounds. The Supreme Court observations relied on by the Revenue were confined to Article 142 and did not authorise extension of the statutory period. The rectification application was therefore time-barred and not maintainable, and the connected miscellaneous applications were dismissed.

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Issues: Whether the delay in filing the application for rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 could be condoned and whether the Tribunal had power to entertain a belated rectification application.

Analysis: The application for rectification was filed beyond the statutory period prescribed in Section 35C(2). The provision permits rectification only within six months from the date of the order and does not contain any enabling provision for condonation of delay. The Tribunal also distinguished the reliance placed on the Supreme Court decision invoked by the Revenue, noting that the observations in that case arose in the context of Article 142 of the Constitution of India and did not lay down a general rule permitting extension of the statutory period. The Tribunal further held that the Central Excise appellate scheme must be applied as a complete statutory code and that equitable considerations cannot enlarge the limitation prescribed by statute.

Conclusion: The delay in filing the rectification application was not condonable and the Revenue's application for condonation of delay was rejected.

Final Conclusion: The Revenue's challenge failed, and the rectification application and connected miscellaneous applications were dismissed as time-barred and not maintainable.

Ratio Decidendi: Where a statute prescribes a specific period for rectification of a mistake and does not confer power to condone delay, the adjudicatory authority cannot extend that period on equitable or inherent-power grounds.

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