https://www.taxtmi.com/caselaws?id=49011 The amendment to Section 35C(2) of the Central Excise Act, 1944, which reduced the rectification period from four years to six months, was held to be procedural and not to extinguish the underlying right to seek rectification. The revised time limit therefore governed applications filed after the amendment came into force, even where the final order pre-dated the change. An application could not validly be filed within four years after the amendment, and the contrary view was declared not to be correct law. The issue was answered against the applicants. en-us Mon, 27 Dec 2004 00:00:00 +0530 Mon, 09 Aug 2010 10:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49011 The amendment to Section 35C(2) of the Central Excise Act, 1944, which reduced the rectification period from four years to six months, was held to be procedural and not to extinguish the underlying right to seek rectification. The revised time limit therefore governed applications filed after the amendment came into force, even where the final order pre-dated the change. An application could not validly be filed within four years after the amendment, and the contrary view was declared not to be correct law. The issue was answered against the applicants. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49011