https://www.taxtmi.com/caselaws?id=207136 The Tribunal dismissed the rectification of mistake application as time-barred, emphasizing the statutory limitation of six months for filing under Section 35C of the Central Excise Act, without provision for condonation of delay. The application for condonation of delay was also dismissed, with the Tribunal highlighting its limited powers and inability to extend deadlines beyond what is prescribed by the statute. en-us Fri, 06 Mar 2009 00:00:00 +0530 Wed, 20 Mar 2013 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207136 The Tribunal dismissed the rectification of mistake application as time-barred, emphasizing the statutory limitation of six months for filing under Section 35C of the Central Excise Act, without provision for condonation of delay. The application for condonation of delay was also dismissed, with the Tribunal highlighting its limited powers and inability to extend deadlines beyond what is prescribed by the statute. Case-Laws Service Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207136