Time Limitation of Rectification Application - Section 35C(2) of ...

Case Laws Central Excise

July 10, 2019

Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee

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Time Limitation of Rectification Application - Section 35C(2) of ...

Case Laws Central Excise

July 10, 2019

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