Rectification limitation under Central Excise law applies to filing only, not to the Tribunal's time for disposal.

A statutory period for filing a rectification application under Section 35C(2) was construed as governing only the invocation of jurisdiction, not the Tribunal's time for disposal. The provision was read as requiring the application to be moved within six months, while leaving no implied deadline for the adjudicating authority to decide it, unless the statute expressly provides otherwise. On that construction, the Tribunal retained power to pass a rectification order on an application filed in time. The objection based on delayed disposal was rejected, and the rectification application was dismissed.

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Issues: Whether an application for rectification of mistake under Section 35C(2) of the Central Excise Act had to be decided within six months from the date of the order, or whether only the invocation of the jurisdiction was subject to that period.

Analysis: The wording of Section 35C(2) was read as prescribing a six-month period for moving the Tribunal to rectify a mistake apparent from the record. It did not impose any time limit for the Tribunal to dispose of the application. The reasoning was supported by the Tribunal's earlier view and by the principle that a statutory remedy should be construed so as to remain meaningful and effective, not defeated by lapse of the decision period. On that construction, expiry of six months did not divest the Tribunal of power to pass the rectification order on an application already filed in time.

Conclusion: The objection based on delay in disposal was rejected, and the application for rectification was dismissed.

Ratio Decidendi: Where a provision prescribes a time limit for invoking rectification or review jurisdiction, that limit governs only the filing of the application and not the time within which the adjudicating authority must actually dispose of it, unless the statute expressly says otherwise.

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