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2021 (1) TMI 337 - CESTAT CHANDIGARHRectification of Mistake - mistake apparent on the face of record - review of order - Section 35C (2) of the Central Excise Act, 1944. As per Ashok Jindal, HELD THAT:- There are no merit in the applications for rectification of mistake filed by the Revenue. If any consideration is given to the same, the same shall be amount to review of our own order which is not permissible in law - the applications for rectification of mistake filed by the Revenue is dismissed. As per Sanjiv Srivastava: The present applications are undoubtedly and undisputedly the applications filed under Section 35C (2) of the Central Excise Act, 1944 for rectification of the mistake apparent from the record. It is settled law as to what can be the scope of the application made under this section and what is the mistake apparent from the records which can be rectified under this section. In the application under consideration, applicant revenue is seeking to persuade the tribunal to reconsider the evidence and the facts that were there at the time of deciding the appeal. Such reconsideration and reappreciation of the evidence is not what is envisaged under section 35 C (2) - the distinction between the appeal and application for rectification of mistake is quite obvious and even a wrong finding of fact or in law needs to be challenged in an appeal before the appellate authority and cannot be rectified by recall of order in terms of Section 35 C (2). There are no merits in the applications filed by the revenue - application dismissed.
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