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2019 (4) TMI 2151 - AT - Central ExciseApplication for rectification of the alleged mistake under Section 35 C (2) of the Central Excise Act 1944 - Time Limitation - HELD THAT:- The limitation for filing the application for rectification of mistake is six months from the date of order as stipulated in Section 35 C (2) of the Act. It is seen that the date of final order of the Tribunal is 30 October 2017 and the date of filing of the appeal before Rajasthan High Court is 15 April 2018. Thus, about five and half months were consumed by the appellant before filing the appeal before the Rajasthan High Court. After the Rajasthan High Court disposed of the Appeal on 3 October 2018, the application for rectification of the mistake was actually filed on 8 January 2019 before this Tribunal, i.e. after about three months and five days. As such, even if the time consumed by the applicant before the Rajasthan High Court is excluded the application for rectification of the mistake the order of the Tribunal has been filed beyond six months. The Tribunal does not have the power to condone any delay beyond six months as has been held by the Larger Bench of the Tribunal in NATIONAL ENGG. INDS. LTD. VERSUS COMMISSIONER OF C. EX., JAIPUR [2001 (11) TMI 104 - CEGAT, COURT NO. I, NEW DELHI]. It needs to be stated that against this decision of the Larger Bench of the Tribunal, the Department filed Civil Appeal No. 183-186/2013 which was dismissed both on the grounds of delay as well as on merits in NATIONAL ENGINEERING INDUSTRIES LTD. VERSUS COMMISSIONER [2003 (1) TMI 721 - SC ORDER]. The application, that was filed beyond six months from the date of the order of the Tribunal, therefore, deserves to be rejected and is, accordingly rejected. The other two applications, therefore, stand rejected.
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