Limitation for rectification applications runs from receipt of the order, making a time-bar rejection unsustainable.

Limitation for a rectification application under the Central Excise Act was held to run from the date the order is received or communicated, not from the date of the order itself. The Court reasoned that a party cannot be expected to seek correction before becoming aware of the order, and that a contrary reading would defeat the legislative intent and the language of the provision. The Tribunal's reliance on an earlier decision was found inapplicable, while the prior Division Bench view treating receipt or communication as the starting point was followed. The rejection of the application as time-barred was therefore unsustainable, and the matter had to be reconsidered on merits.

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Issues: Whether the six-month period for filing a rectification application under the Central Excise Act, 1944 runs from the date of the order or from the date of receipt/communication of the order by the concerned assessee.

Analysis: The provision for rectification was read as having two distinct aspects: the Tribunal's own power to rectify within six months from the date of the order, and the party's right to seek rectification after becoming aware of the order. The Court held that a party cannot be expected to challenge or seek correction of an order before receiving it, and that computing limitation from the date of the order would not accord with the legislative intent or the language of the provision. The earlier decision relied upon by the Tribunal was found inapplicable, while the prior Division Bench view treating receipt/communication as the relevant starting point was followed.

Conclusion: The limitation period for filing the rectification application is to be computed from the date of receipt/communication of the order, not from the date of the order; the rejection of the application as time-barred was therefore unsustainable and the matter was required to be reconsidered on merits.

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