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2003 (2) TMI 372 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi dismissed the application for rectification of mistake by M/s. Faridabad Metal Udyog (P) Ltd. as it was filed after the 6-month period specified in Section 35-C(2) of the Central Excise Act. The application was considered time-barred and was therefore rejected.
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