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2010 (7) TMI 292 - SC - Central ExciseNon-compliance of the requirement under Rule 194 read with Rule 226 of the Central Excise Rules, 1944 - also with the requirement of statutory form on the RG 16 Register which was specifically raised before the Collector of Central Excise - application for rectification of mistake has been filed under Section 35-C (2) of the Central Excise Act, 1944 - application could be considered only if there is a mistake apparent on the face of record – Held that: - An error apparent on the face of record means an error which strikes on mere looking and does not need a long drawn out process of reasoning on points on which there may be conceivably two opinions. Such error should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no court would permit it to remain on record - only mistake alleged to have been committed by the Tribunal was its pronouncement that the contents of file never shown to the Respondent - of non-compliance of the provisions of Rule 194 read with statutory form having not been raised in the application for rectification of mistake, the same cannot be raised in the present appeal - present appeal has no merit - accordingly dismissed.
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