2003 (8) TMI 448

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....ellant. Shri Rajeev Tandon, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Respondents have raised a preliminary objection that the application has been filed beyond the time-limit of six months prescribed under Section 35C(2) of the Central Excise Act. The point raised is that Section 35(2) stipulates time-limit "from the date of the order". The learned Counsel f....

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....the application and since the copy was obtained on 10th February, 2003, the application must be treated as within time-limit. 3. The learned Counsel for the respondent has also brought to our notice the decision of the Apex Court in the case of CCE v. M.M. Foam [1991 (55) E.L.T. 289] wherein the Apex Court has held that the words and phrases "from the date of the decision of order" means t....