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2011 (8) TMI 25 - SC - Central Excise
Power to rectify mistake - Revenue submitted that the CESTAT has limited power to rectify its mistake under the provision of Section 35C(2) of the Act - the view that the CESTAT exceeded its powers and it tried to re-appreciate the evidence and it reconsidered its legal view taken earlier in pursuance of a rectification application - Thus, CESTAT could not have done so while exercising its powers u/s 35C(2) of the Act, and, therefore, the impugned order passed in pursuance of the rectification application is bad in law and, therefore, the said order is hereby quashed and set aside - the case of T.S. Balram v. M/s. Volkart Brothers [1971 -TMI - 6255 - SUPREME Court], this Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious - As stated hereinabove, the mistake cannot be such which can be ascertained by a long drawn process of reasoning.