TMI Blog2004 (12) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002?" 2.Shri K.R. Natrajan, learned Advocate for M/s. Sri Shanmuga Bleaching Works has sent written submissions with a request to decide the matter on merit. We, therefore, heard Shri Kumar Santosh, learned SDR, and perused the records and written submissions made by the Appellants. Sub-section (2) of Section 35C of Central Excise Act provided before this amendment by Section 140 of the Finance Act, 2002 that the Appellate Tribunal may at any time within 4 years from the date of the Order, with a view to rectify any mistake apparent from the record, amend any Order passed by it under Sub-section (1) and shall make such amendment, if the mistake is brought to its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific legislation to that effect. Reliance has also been placed on the decision in the case of Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh Ors. - 1983 (13) E.L.T. 1277 (S.C.). 3.The learned SDR on the other hand submitted that the provisions of Section 35C(2) has been amended on 11-5-2002 reducing the period for filing application for rectification of mistake from 4 years to 6 months; that as the application has been filed in August, 2003 in relation to a Final Order passed in 2001, it is hit by the time limit specified in Section 35C(2) as it exceeded the time limit at the time of filing the application; that law of limitation is not a substantive law as held by the Bombay High Court in the case of Uttam Steel Ltd. v. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt matter the Appellants had filed the Misc. application for recalling the Order even after more than 6 months of the amendment coming into force; that thus they cannot claim that their right was suddenly extinguished. Finally the learned SDR relied upon the decision in the case of Osram Surya (P) Ltd. v. C.C.E., Indore - 2002 (142) E.L.T. 5 (S.C.). In this case an amendment was introduced in Rule 57G of Central Excise Rules, 1944 on 29-6-1995 by providing a limit of 6 months from the date of issue of duty paying documents after which the Modvat Credit of the duty cannot be availed of. The Appellants therein had taken the Modvat Credit on the strength of invoice issued prior to 26-9-1995. In respect of one of the Appellants therein, 6 month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 months does not take away the substantive right to file application for rectification of mistake. The only effect of the amendment is to reduce the time limit within which the application has to be preferred by the applicant. In view of this it cannot be claimed by them that their substantive right has been affected adversely and that too retrospectively. The issue involved in this matter has been settled by the Supreme Court in the case of Osram Surya (P) Ltd. v. C.C.E., Indore - 2002 (142) E.L.T. 5 (S.C.). In the said matter also the issue involved was whether a time limit specified for availing the Modvat Credit of the duty paid on inputs will be applicable to the cases wherein the manufacturers who had received their inputs prior to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner affect the rights of those persons who have already taken the credit before commencing into force of the rule in question. It operates prospectively in regard to those manufacturers who seek to take credit after coming into force of this rule. The ratio of this decision applies squarely to the facts of the present matter. The change in the time limit for filing application for rectification of mistake does not take away the substantive right of filing the application. The procedural restriction by reducing the time limit has been introduced by amendment which, as held by the Supreme Court in Osram Surya (P) Ltd., is permissible. The amendment operate prospectively in regard to those applicants who seek to file application for rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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