https://www.taxtmi.com/highlights?id=47825 Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee en-us Wed, 10 Jul 2019 06:51:03 +0530 Wed, 10 Jul 2019 06:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47825 Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee Highlights Central Excise Wed, 10 Jul 2019 06:51:03 +0530 https://www.taxtmi.com/highlights?id=47825