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2016 (11) TMI 1176 - CESTAT AHMEDABADRectification of mistake - Section 35C (2) of the Central Excise Act, 1944 - Held that: - we do not find any error, much less any error apparent from records. The Tribunal has only very limited power to rectify any mistake apparent from the records under the provisions of Section 35C (2) of the Central Excise Act, 1944. The Tribunal does not have any powers of Review - power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. A different view cannot be taken in an ROM application which would amount to review / recall of the earlier order and substitute it by a different order, which could not be done by way of ROM application - ROM application not maintainable - dismissed.
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