https://www.taxtmi.com/caselaws?id=125364 A rectification of mistake application filed beyond the limitation period under Section 35C(2) of the Central Excise Act, 1944 cannot be entertained because no power exists to condone delay in filing such an application. The Tribunal distinguished the cited recall decision as fact-specific and not authority for a general condonation power. As the original appeal had already been decided on a full appraisal of facts and evidence, there was no basis to extend limitation, and the ROM application remained barred by limitation. en-us Tue, 31 Mar 2009 00:00:00 +0530 Tue, 23 Oct 2012 13:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125364 A rectification of mistake application filed beyond the limitation period under Section 35C(2) of the Central Excise Act, 1944 cannot be entertained because no power exists to condone delay in filing such an application. The Tribunal distinguished the cited recall decision as fact-specific and not authority for a general condonation power. As the original appeal had already been decided on a full appraisal of facts and evidence, there was no basis to extend limitation, and the ROM application remained barred by limitation. Case-Laws Central Excise Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125364