2008 (5) TMI 482 - AT - Central Excise

Summary

Issues involved: Application for rectification of mistake in Final Order u/s 35C of Central Excise Act, time limitation for filing the application, communication of the order to the applicant.

Rectification Application: The applicant filed a rectification application u/s 35C of Central Excise Act for a mistake in Final Order No. 67/2001 dated 22-2-2001. The Revenue contended that the application was time-barred as the period for filing such application had changed to six months from the date of the order as of 17-3-2006. The applicant argued that the order was passed in February 2001, and the period for filing the application was four years from the date of the order. The Final order was dictated in court on 22-2-2001 and communicated to the applicant and their counsel on 27-2-2001. The Tribunal found that the application was filed beyond the four-year period provided under the Act, and thus, dismissed the application, without delving into the applicability of the amended provisions of Section 35C.

Communication of Order: The Final order was dictated in the presence of the applicant's counsel on 22-2-2001 and subsequently sent to both the applicant and their counsel on 27-2-2001. The appellant contended that the order was not communicated to them, but the Tribunal found no merit in this argument. The provisions of Section 35C of Central Excise Act, prior to 17-3-2006, allowed a four-year period from the date of the order for filing a rectification application. Since the present application was filed beyond this four-year period, the Tribunal dismissed the application, irrespective of the amended provisions of Section 35C.