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2007 (9) TMI 280 - HC - Central ExciseRectification of mistake - Whether the rectification order passed by the CESTAT in exercise of its power under section 35C(2) of the Act is beyond six months from the date of the final order is legal and valid? Held that:- Having regard to the undisputed fact that the final order was passed on 29-6-2005 and the rectification order is passed on 12-1-2006, the assessees must have filed a petition before six months before the CESTAT. It is the duty of the Tribunal to have passed the rectification order within six months from the date of order by it. Therefore, the order passed beyond six months from the date of the final order in the appeal is not legal and valid and the same is passed without jurisdiction. Therefore, we accept the legal submissions made on behalf of the assessee and answer the aforesaid question which we have framed today in favour of the revenue.
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