- (1.) Heard learned counsel for parties.
(2.) Only question up for consideration in this appeal is : "Whether period of six months under Section 35C(2) of Central Excise Act, 1944 (hereinafter referred to as 'Act, 1944'), commence from date of knowledge of order by assessee, whereas assessee proposed to avail remedy therein or not?"
(3.) In the present case short facts relevant and undisputed are that final order was passed on 24th February, 2004 and received by assessee on 27th February, 2004. Assessee claimed that said order was received by it on 19th July, 2004 and therefore rectification application filed by it on 26th October, 2004 was within period of limitation of six months' as provided in Section 35C(2) of Act, 1944.;