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2018 (10) TMI 820 - AT - Central ExciseRectification of Mistake/Recall of order - Section 35C(2) of CEA - Held that:- The applicant also sought for recall of the order passed by the Tribunal under Section 35C(1). Since only rectification would suffice the remedy sought in the Rectification of Mistake application, recalling of order is uncalled for. As found from the ROM, same appears to have been filed on 08.06.2018 which is almost 8 months after passing of the order and 7 months after receipt of the order by the appellant on dated 04.06.2018. No date stamp of receipt of Rectification of Mistake application by the Registry, CESTAT, Mumbai is found nor any date of filing is indicated anywhere in the office note for which no observation could be made as to if the ROM application is filed on time - the wording “adjudicating authority” found in para 6 of the order passed on 06.10.2017 is deemed to be meant as “Commissioner (Appeals)” and a formal amendment is permissible under Section 35C(2), under which the ROM application is filed. ROM Application allowed.
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