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2015 (9) TMI 1081 - HC - Central ExciseApplication for rectification - Computation of period of limitation - Whether period of six months under Section 35C(2) of Central Excise Act, 1944, commence from date of knowledge of order by assessee, whereas assessee proposed to avail remedy therein or not - Held that:- Where an order is delivered and signed, and if same authority has to exercise power of rectification, modification, correction etc. suo-moto, limitation would commence from the date of signing and delivery of the said order and not when it is communicated to other side. Reason is that, knowledge of order by authority concerned can easily be attibuted on the date when order is signed and delivered by it. But the same thing would not apply when a similar exercise i.e. review, modification, rectification etc. has to be availed by other side i.e. party concerned. That party can only avail such remedy when it is made aware of the order. Therefore, for the purpose of computation of commencement of period of limitation, when the remedy has to be availed by a party, it is the date on which order is communicated to it and not the date on which order is signed or delivered, unless, it can be shown that date on which order was signed and delivered, party concerned was present in the court and had due knowledge thereof, and therefore, limitation should commence therefrom. Even in that case, it becomes the date of communication of order and not the date of mere passing of order. - Order of Tribunal is accordingly set aside. - Decided in favour of assessee.
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