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    <title>2004 (1) TMI 413 - CESTAT, chennai</title>
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    <description>The Appellate Tribunal CESTAT, Chennai dismissed the Revenue&#039;s application seeking rectification of mistake in Final Order No. 309/2002 due to a 19-day delay in filing under Section 35C(2) of the Central Excise Act, 1944. The delay was not condoned as it exceeded the statutory time limit of six months, resulting in the application being dismissed as time-barred.</description>
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