Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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HC upheld rejection of rectification application filed under Section 35C(2) of Central Excise Act, 1944. Following precedent set in Hongo India Pvt Ltd case, court affirmed that statutory time limits for rectification applications cannot be extended beyond six months prescribed period. Post-2002 amendment reduced time limit from four years to six months for rectification of apparent mistakes in Tribunal orders. Tribunal lacks discretionary power to condone delays beyond statutory period, as Section 5 of Limitation Act remains excluded. Absence of explicit provision for condonation of delay in Section 35C(2) means strict adherence to six-month limitation. Appeal dismissed as Tribunal acted within jurisdictional bounds in rejecting time-barred application.
HC upheld rejection of rectification application filed under Section 35C(2) of Central Excise Act, 1944. Following precedent set in Hongo India Pvt Ltd case, court affirmed that statutory time limits for rectification applications cannot be extended beyond six months prescribed period. Post-2002 amendment reduced time limit from four years to six months for rectification of apparent mistakes in Tribunal orders. Tribunal lacks discretionary power to condone delays beyond statutory period, as Section 5 of Limitation Act remains excluded. Absence of explicit provision for condonation of delay in Section 35C(2) means strict adherence to six-month limitation. Appeal dismissed as Tribunal acted within jurisdictional bounds in rejecting time-barred application.
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