2018 (9) TMI 816 - AT - Central Excise

Rectification of Mistake - Section 35C of the Central Excise Act 1944 - Held that - By this application Revenue seeks to re-argue the entire case which is not the purport of the provisions of Section 35C of the Central Excise Act 1944 - application for ROM dismissed.

Summary

The Revenue filed an application for rectification of mistake in the Final Order dated 22/02/2017. The Tribunal found that the application lacked merit and dismissed it. The provisions of Section 35C of the Central Excise Act 1944 do not allow for re-arguing the entire case.