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2014 (3) TMI 867 - AT - Central ExciseRectification of mistake - Limitation - Held that:- order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the Central Excise Act, 1944 even beyond a period of six months. Liberty to take appropriate remedy would not imply that the Hon’ble High Court had condoned the delay in filing such application in the absence of any specific direction by the High Court in that regard. Mere grant of liberty to take appropriate remedy does not amount to extend the period of limitation to file the application for rectification of mistake - the application having been filed beyond the period of limitation is liable to be dismissed - Decided against Revenue.
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