https://www.taxtmi.com/caselaws?id=123673 The Appellate Tribunal CESTAT, Bangalore rejected three ROM applications seeking rectification of Final Orders, citing Section 35C(2) of the Central Excise Act. The High Court of Karnataka held in CCE, Bangalore v. Denso Kirloskar Industries Pvt. Ltd. that rectification applications must be heard within six months of the Final Order. The Tribunal's orders passed after this period were deemed null by the High Court, despite the revenue's argument that the section is directory. Consequently, the Tribunal dismissed the ROM applications in all three cases due to the lapsed time period post the Final Orders, aligning with the High Court's ruling. en-us Tue, 29 Apr 2008 00:00:00 +0530 Wed, 19 Sep 2012 10:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123673 The Appellate Tribunal CESTAT, Bangalore rejected three ROM applications seeking rectification of Final Orders, citing Section 35C(2) of the Central Excise Act. The High Court of Karnataka held in CCE, Bangalore v. Denso Kirloskar Industries Pvt. Ltd. that rectification applications must be heard within six months of the Final Order. The Tribunal's orders passed after this period were deemed null by the High Court, despite the revenue's argument that the section is directory. Consequently, the Tribunal dismissed the ROM applications in all three cases due to the lapsed time period post the Final Orders, aligning with the High Court's ruling. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123673