2008 (5) TMI 482

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..... der per : S.S. Kang, Vice-President]. Heard both sides. Misc. application No. 228/08 is filed for revival of the ROM No. 15/2006 which was disposed of vide order dated 8-12-2006. The Misc. application is allowed and ROM is being taken up for hearing. 2. The applicant filed this application for rectification of mistake in the Final Order No. 67/2001 dated 22-2-2001 [2002 (147) E.L.T. 745 ( .....

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..... 2001. Thereafter, the order was sent to the applicant as well as to the counsel of the applicant vide communication dated 27-2-2001. In this situation we find no merit in the contention of appellant that order was not communicated to them. Prior to 17-3-2006 the provisions of Section 35C of Central Excise Act provided period of four years from the date of order for filing rectification application .....

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