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    <title>2013 (12) TMI 1132 - CESTAT KOLKATA</title>
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    <description>Rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 is confined to applications filed within six months from the date of the Tribunal&#039;s order. An application filed after that period is time-barred, and the Tribunal has no power to condone the delay for such a request. On that basis, the rectification application was held not maintainable and dismissed.</description>
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      <description>Rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 is confined to applications filed within six months from the date of the Tribunal&#039;s order. An application filed after that period is time-barred, and the Tribunal has no power to condone the delay for such a request. On that basis, the rectification application was held not maintainable and dismissed.</description>
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      <pubDate>Fri, 01 Apr 2011 00:00:00 +0530</pubDate>
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