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The following Universities can meet your requirements as listed under:-
1. VIT Chennai: You are eligible as external part time candidate. Eligibility: - Master's degree in Engineering / Technology / Business Administration with a first class or a minimum 60% marks (CGPA 6.5 on a 10 point scale) or equivalent like M.Sc. (Engineering) / M. S. by Research. Procedure:-
1. Applications will be invited by open advertisement in all leading newspapers / local announcement for all categories of candidates mentioned in section 2. Out of the applications received, the School / Centers will short-list the candidates to be called for written and test / interview to be conducted at the institute on a pre-announced date.
3. Selection will be based on the overall merit index of the candidate which will be arrived at by taking into account the candidates performance in the previous university examinations at Bachelors and Masters level and the performance in the written test and / the interview.
4. The weightage for arriving at the overall merit index will be as follows: Bachelor's degree 20 %, Master's degree 20 %, Written test and / Interview 60 % Candidates qualified in CSIR UGC NET for JRF may be exempted from the written test requirement. The following are the other universities offers part time Ph.D. in Mech. Engineering. As under for your consideration:-
1. SRM University, Chennai
2. Vels Institute of Science, Technology & Advanced Studies
3. Madras Institute of Technology- Anna University
Good Luck.

Four years of gap is not an issue in pursuing M.Com. You can do the M.Com course from distance mode also from IGNOU or other open universities. The eligibility criteria of IGNOU is Graduates in any discipline or equivalence from a recognised university. The course fee is about Rs. 11000/ and the course duration is from 2 to 5 years. If you are interested in M.Com full time than it is advisable here that M.Com as a degree has now gone redundant and the industry no more is valuing it. You can do it just for being a Masters degree holder. Jobs just on the basis of M.Com will be rare or if there are on low level/clerical/data entry etc. So I would suggest to do a professional course like CA CS CMA, LL.B. + MBA to have a better career. Good Luck.