2003 (8) TMI 448

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..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Respondents have raised a preliminary objection that the application has been filed beyond the time-limit of six months prescribed under Section 35C(2) of the Central Excise Act. The point raised is that Section 35(2) stipulates time-limit "from the date of the order". The learned Counsel for the respondent has pointed out that t .....

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..... ained on 10th February, 2003, the application must be treated as within time-limit. 3. The learned Counsel for the respondent has also brought to our notice the decision of the Apex Court in the case of CCE v. M.M. Foam [1991 (55) E.L.T. 289] wherein the Apex Court has held that the words and phrases "from the date of the decision of order" means the date of signing of the order and not the .....

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