https://www.taxtmi.com/caselaws?id=765713 Gujarat HC dismissed an appeal challenging rejection of rectification application under Section 35C(2) of Central Excise Act, 1944. The court held that statutory time limits for rectification applications are binding and cannot be extended by the Tribunal. Following SC precedents, the court confirmed that Section 35C(2) prescribes a mandatory six-month period for rectification of mistakes, and the Tribunal lacks power to condone delays beyond this prescribed period. The appeal was dismissed as the Tribunal acted within its legal bounds. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765713 Gujarat HC dismissed an appeal challenging rejection of rectification application under Section 35C(2) of Central Excise Act, 1944. The court held that statutory time limits for rectification applications are binding and cannot be extended by the Tribunal. Following SC precedents, the court confirmed that Section 35C(2) prescribes a mandatory six-month period for rectification of mistakes, and the Tribunal lacks power to condone delays beyond this prescribed period. The appeal was dismissed as the Tribunal acted within its legal bounds. Case-Laws Central Excise Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765713