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    <title>2008 (5) TMI 482 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the rectification application under Section 35C of the Central Excise Act as it was filed beyond the four-year period from the date of the Final Order, despite the contention that the amended provisions allowed for a six-month period. The communication of the order to the applicant and their counsel was deemed proper, leading to the dismissal of the application based on the time limitation provided under the Act.</description>
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      <description>The Tribunal dismissed the rectification application under Section 35C of the Central Excise Act as it was filed beyond the four-year period from the date of the Final Order, despite the contention that the amended provisions allowed for a six-month period. The communication of the order to the applicant and their counsel was deemed proper, leading to the dismissal of the application based on the time limitation provided under the Act.</description>
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