https://www.taxtmi.com/caselaws?id=170366 The High Court upheld the dismissal of the appeal filed under section 35G of the Central Excise Act against the Tribunal's order rejecting the rectification application under section 35C(2) as time-barred. The Court found the application was filed after the six-month limitation period, despite the appellant's claim of misunderstanding the limitation period. The Court emphasized the appellant's responsibility to be aware of legal provisions and upheld the Tribunal's decision, dismissing the appeal but allowing the appellant to file an appeal against the main order if desired. en-us Tue, 03 Apr 2012 00:00:00 +0530 Mon, 25 May 2015 15:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170366 The High Court upheld the dismissal of the appeal filed under section 35G of the Central Excise Act against the Tribunal's order rejecting the rectification application under section 35C(2) as time-barred. The Court found the application was filed after the six-month limitation period, despite the appellant's claim of misunderstanding the limitation period. The Court emphasized the appellant's responsibility to be aware of legal provisions and upheld the Tribunal's decision, dismissing the appeal but allowing the appellant to file an appeal against the main order if desired. Case-Laws Central Excise Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170366