2000 (12) TMI 275

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..... DR, for the Respondent. [Order per : Justice K. Sreedharan, President]. In this application for rectification of mistake, the point urged by the petitioner is discernible from paragraph 9 of the petition. For a proper understanding of the contention raised therein, we read paragraph 9 - That pursuant to and under the directions of the Hon ble Supreme Court, the appellants herein by its .....

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..... d in this appeal falls within a short compass. Claims put forth by the appellant for refund have been rejected by the authorities below, namely, on the ground of limitation. After screening the entire claims and applications for refund, it has come out that the claims of refund made by the applications dated 9-6-1981 and 6-8-1981 alone are to be dealt with because applications of refund filed earl .....

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..... e Court will not, in any way, take those applications out of the period of limitation. In this view of the matter there is no merit in this application for rectification of mistake. A mistake, even if there is, which is to be established by long drawn argument, cannot be one which will fall within Section 35C(2) of the Central Excise Act. As there is no mistake apparent from the record, the presen .....

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