Rectification of mistake under Central Excise law is limited by a six-month filing period, with no condonation of delay.

Rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 is confined to applications filed within six months from the date of the Tribunal's order. An application filed after that period is time-barred, and the Tribunal has no power to condone the delay for such a request. On that basis, the rectification application was held not maintainable and dismissed.

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Issues: Whether an application for rectification of mistake filed beyond six months from the date of the Tribunal's order was maintainable and whether the delay could be condoned.

Analysis: The statutory scheme under Section 35C(2) of the Central Excise Act, 1944 permits rectification only within six months from the date of the order. The application was filed after the expiry of that period. The Tribunal also noted that it has no power to condone delay in filing such an application.

Conclusion: The application was time-barred and not maintainable. It was dismissed.

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