https://www.taxtmi.com/caselaws?id=382750 The High Court dismissed the civil miscellaneous appeal filed by M/s.Fairline Worldwide Express, upholding the rejection of its Rectification Application as time-barred under Section 35C(2) of the Central Excise Act, 1944. The Court clarified that the six-month limitation period for rectification applies to both parties involved, rejecting the Assessee's argument that it only applies when initiated by the Tribunal. Due to the lack of evidence and failure to disclose the application filing date, the Court ruled in favor of the Revenue, closing the connected miscellaneous petition without costs. en-us Mon, 24 Jun 2019 00:00:00 +0530 Wed, 13 Nov 2019 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382750 The High Court dismissed the civil miscellaneous appeal filed by M/s.Fairline Worldwide Express, upholding the rejection of its Rectification Application as time-barred under Section 35C(2) of the Central Excise Act, 1944. The Court clarified that the six-month limitation period for rectification applies to both parties involved, rejecting the Assessee's argument that it only applies when initiated by the Tribunal. Due to the lack of evidence and failure to disclose the application filing date, the Court ruled in favor of the Revenue, closing the connected miscellaneous petition without costs. Case-Laws Central Excise Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382750