https://www.taxtmi.com/caselaws?id=312898 The Tribunal rejected the Department's application for rectification of a mistake under Section 35C(2) of the Central Excise Act, 1944, due to its untimely filing beyond the six-month statutory limit. Despite invoking Section 14 of the Limitation Act to justify the delay, the Tribunal emphasized its lack of authority to condone delays exceeding the prescribed period, referencing a precedent decision. Consequently, both the rectification application and the application for condonation of delay were dismissed, as the Tribunal adhered strictly to the statutory timeframe. The judgment was pronounced in open court, affirming the applications' rejection. en-us Tue, 30 Apr 2019 00:00:00 +0530 Wed, 13 Mar 2024 17:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312898 The Tribunal rejected the Department's application for rectification of a mistake under Section 35C(2) of the Central Excise Act, 1944, due to its untimely filing beyond the six-month statutory limit. Despite invoking Section 14 of the Limitation Act to justify the delay, the Tribunal emphasized its lack of authority to condone delays exceeding the prescribed period, referencing a precedent decision. Consequently, both the rectification application and the application for condonation of delay were dismissed, as the Tribunal adhered strictly to the statutory timeframe. The judgment was pronounced in open court, affirming the applications' rejection. Case-Laws Central Excise Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312898