2004 (12) TMI 106 - AT - Central Excise

Summary

Issues:
- Whether the appellants are entitled to file an application for rectification of mistake with reference to Final Order dated 9-2-2001 at any time within four years from the said date despite the amendment to Section 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002?

Analysis:
1. The issue before the tribunal was whether the appellants could file an application for rectification of mistake regarding a Final Order dated 9-2-2001 after the amendment to Section 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002, which reduced the time limit from 4 years to 6 months.

2. The appellants argued that their right to file the application was a substantive right that could not be taken away without specific legislation. They cited precedents where the right to file applications within a certain period was upheld even after subsequent amendments to time limits.

3. On the other hand, the Revenue contended that the amended time limit of 6 months applied to the appellants' case, as the application was filed in August 2003 for a Final Order passed in 2001. They relied on judgments emphasizing that procedural changes, like time limits, can affect substantive rights and should be applied from the date of amendment.

4. The tribunal analyzed the impact of the amendment on the appellants' substantive right to file for rectification of mistake. Referring to the Supreme Court's decision in a similar case, the tribunal concluded that the amendment did not extinguish the substantive right but only imposed a procedural restriction by reducing the time limit to file the application.

5. Ultimately, the tribunal held that the appellants could not file an application for rectification of mistake with reference to the Final Order dated 9-2-2001 after the amendment of Section 35C(2) of the Central Excise Act, 1944. Since the application was filed beyond the amended 6-month time limit, it was rejected.

This detailed analysis highlights the legal arguments, precedents cited, and the tribunal's reasoning in deciding the issue concerning the application for rectification of mistake post-amendment to the Central Excise Act.