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2016 (1) TMI 382 - AT - Central ExciseRectification of mistake - Tribunal while passing the order it has escaped to notice the provisions of Section 35C (1)(a) of the Central Excise Act - Held that:- Tribunal while passing the order had committed apparent mistake in so far as, it failed to appreciate the scope of Section 37 C (1) (a) of the Act 1994. It is supported by the decision of the Hon’ble Supreme Court in the case of Saral Wire Craft Pvt. Ltd. (2015 (7) TMI 894 - SUPREME COURT), where it is observed that the Order served on a “kitchen boy” and not on concerned person or any authorised person of the appellant, is not valid service. She also relied upon the decision of the Honble Allahabad High Court in the case of R.K. Agarwal (2007 (11) TMI 62 - HIGH COURT ALLAHABAD) where the petitioner was ex-director of Company. - Tribunal had not examined scope of Section 37C of the Act in the light of Case laws as cited by the Learned Advocate. But the facts were not disputed by the applicants. In my considered view, the Tribunal cannot rectify such mistakes in the present application. - Rectification denied.
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