https://www.taxtmi.com/caselaws?id=152184 Where Section 35C(2) of the Central Excise Act prescribes a six-month period for rectification of mistake and contains no power to condone delay, the Tribunal cannot enlarge that limitation on equitable or inherent-power grounds. The Supreme Court observations relied on by the Revenue were confined to Article 142 and did not authorise extension of the statutory period. The rectification application was therefore time-barred and not maintainable, and the connected miscellaneous applications were dismissed. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 22 Jun 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152184 Where Section 35C(2) of the Central Excise Act prescribes a six-month period for rectification of mistake and contains no power to condone delay, the Tribunal cannot enlarge that limitation on equitable or inherent-power grounds. The Supreme Court observations relied on by the Revenue were confined to Article 142 and did not authorise extension of the statutory period. The rectification application was therefore time-barred and not maintainable, and the connected miscellaneous applications were dismissed. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152184