Bombay High Court Allows Rectification Application by Applying Principles of Section 14 of Limitation Act to Section 35C(2) of Central Excise Act. Principles of Section 14 of Limitation Act, 1963 are applicable to rectification applications under Section 35C(2) of Central Excise Act, 1944, even though no express power to condone delay exists....
The petitioners, IVP Limited and another, filed a writ petition under Article 226 of the Constitution of India challenging an order dated 6 March 2009 passed by the Customs, Excise and Service Tax App...
