2008 (4) TMI 598

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..... ellant. Shri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In these three ROM applications the revenue as well as parties are seeking rectification of Final Orders passed by this Bench in their respective appeals. The Final Orders passed in respect of three cases are noted herein below : 1.      Final Order No. 951/07 dated 14-8-08 .....

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..... after six months from the date of the passing of the Final Order and therefore in terms of Section 35C(2) of the Central Excise Act the said order is a nullity. The Hon'ble High Court has accepted this proposition and set aside the Tribunal's Order. Heard both sides. 2. The revenue now submits through their DR that Section 35C(2) is only a directory provision and not a mandatory provision. .....

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