https://www.taxtmi.com/caselaws?id=53143 A statutory period for filing a rectification application under Section 35C(2) was construed as governing only the invocation of jurisdiction, not the Tribunal's time for disposal. The provision was read as requiring the application to be moved within six months, while leaving no implied deadline for the adjudicating authority to decide it, unless the statute expressly provides otherwise. On that construction, the Tribunal retained power to pass a rectification order on an application filed in time. The objection based on delayed disposal was rejected, and the rectification application was dismissed. en-us Fri, 02 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53143 A statutory period for filing a rectification application under Section 35C(2) was construed as governing only the invocation of jurisdiction, not the Tribunal's time for disposal. The provision was read as requiring the application to be moved within six months, while leaving no implied deadline for the adjudicating authority to decide it, unless the statute expressly provides otherwise. On that construction, the Tribunal retained power to pass a rectification order on an application filed in time. The objection based on delayed disposal was rejected, and the rectification application was dismissed. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53143