https://www.taxtmi.com/caselaws?id=329756 The Central Government rejected M/S Cadila Health Care Ltd.'s revision application under Section 35 EE of the Central Excise Act, 1944, regarding a rebate claim. The application was deemed time-barred as it was filed 4 days beyond the prescribed three-month period, with insufficient evidence to justify the delay. Despite the applicant citing postal issues, the government found the evidence lacking. Consequently, the application was rejected without delving into the case's merits, highlighting the significance of adhering to statutory timelines for filing revision applications. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 08 Jul 2016 15:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329756 The Central Government rejected M/S Cadila Health Care Ltd.'s revision application under Section 35 EE of the Central Excise Act, 1944, regarding a rebate claim. The application was deemed time-barred as it was filed 4 days beyond the prescribed three-month period, with insufficient evidence to justify the delay. Despite the applicant citing postal issues, the government found the evidence lacking. Consequently, the application was rejected without delving into the case's merits, highlighting the significance of adhering to statutory timelines for filing revision applications. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329756