2004 (1) TMI 413 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the application filed by the Revenue seeking rectification of mistake in Final Order No. 309/2002, dated 5-6-2002, due to a delay of 19 days in filing the application under Section 35C(2) of the Central Excise Act, 1944. The delay could not be condoned as there is no provision to do so, and the statutory time limit of six months was not met. The application was dismissed as barred by time.