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2019 (7) TMI 446 - MADRAS HIGH COURTTime Limitation of Rectification Application - the application was filed beyond a period of limitation of six months - Section 35C(2) of the Central Excise Act, 1944 - HELD THAT:- There is no merit in the present appeal filed by the Assessee. Sub Section (2) of Section 35C of the Act, does not envisage any such distinction of the rectification application being made by the party or rectification proceedings undertaken by the Tribunal suo-motu on its own. The period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002. We are concerned with this post amendment limitation of six months only - The application for rectification apparently can be filed either by Revenue Authority or by the other party to the appeal (the Assessee concerned). The provision does not even provide for a suo-motu rectification by the learned Tribunal. Therefore, restricting the application of a period of limitation only if the learned Tribunal itself undertakes such rectification proceedings cannot be applied, as contended by the learned counsel for the Assessee. Admittedly, in the present case, the orders sought to be rectified was passed on 19.02.2010, for which the application for rectification by the Assessee was filed beyond the period of limitation but no date of filing of such rectification application was given by the Assessee. Decided against assessee and in favor of Revenue.
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