Section 35C(2) Amendment: Time Limit for Rectification Applications Cut to Six Months, Applies to All Assessee Filings.

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....Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee....