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2011 (1) TMI 338 - HC - Central ExciseApplication for rectification - Time limitation - the provisions of Section 35C(2) of the Central Excise Act, 1944 and the provisions of Section 254(2) of the Income Tax Act are identical - Since the period of six months has expired from the date of filing of the order, the application for rectification has become infructuous and has rejected the application and in view of answer to the question of law, the decision of the Division Bench of this Court in Commissioner of Central Excise, Bangalore-III v. Denso Kirloskar Industry Private Limited - (2007 -TMI - 48148 - HIGH COURT OF KARNATAKA) does not lay down the correct law and the period of six months for disposal of the application for rectification would not be applicable, when the power is exercised on the application filed by the aggrieved party, the order passed by the tribunal cannot be sustained - Appeal is allowed
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