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2009 (11) TMI 676 - HC - Central ExciseApplication for rectification of the earlier order – period of limitation of 6 months - alleged that Tribunal had erroneously assumed that the period of six months operates even for examining the rectification application, that it is within the inherent powers of the Tribunal to entertain an application for rectification – Held that:- In the case of Commissioner of Central Excise v. Hongo India (P) Ltd. (2009 (3) TMI 31 - SUPREME COURT ) wherein the Supreme Court had an occasion to make a distinction about the possibilities for entertaining applications/appeals beyond the normal period of limitation only when it is a limitation supported under the Limitation Act for which even Section 5 may also come into play but where the particular statutory enactment itself prescribes a precise period of limitation, it is not open to the Tribunal or court to go beyond that period as submitted and in the present case - against revenue.
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