https://www.taxtmi.com/caselaws?id=48148 The Court held that the rectification order by CESTAT, made beyond the six-month limitation period under Section 35C(2) of the Act, was invalid and beyond jurisdiction. Emphasizing the mandatory nature of the provision, the Court ruled in favor of the revenue, allowing the appeal and declaring the order as null. en-us Tue, 25 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48148 The Court held that the rectification order by CESTAT, made beyond the six-month limitation period under Section 35C(2) of the Act, was invalid and beyond jurisdiction. Emphasizing the mandatory nature of the provision, the Court ruled in favor of the revenue, allowing the appeal and declaring the order as null. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48148