2013 (12) TMI 1132 - AT - Central Excise

Rectification of mistake - Application for rectification filed beyond period of 6 months - Held that - Tribunal has no power to condone the delay in filing the application for rectification of mistake. In view of this as the application was filed after 6 months from the date of Order we find no merit in the application - Rectification denied.

Summary

The applicant filed for rectification of mistake beyond the 6-month limit set by Section 35C(2) of the Central Excise Act, 1944. The Tribunal cannot condone the delay, so the application was dismissed.