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2020 (3) TMI 736 - AT - Central ExciseRectification of Mistake - Section 35C of the Central Excise Act, 1944 - SSI Exemption - Clandestine removal - HELD THAT:- A bare perusal of the aforesaid sub-section (2) of Section 35C of the Act indicates that the Appellate Tribunal may, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1). Sub-section (1) provides that the Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision for a fresh adjudication. What is, therefore, necessary for a mistake to be rectified is that it must be apparent from the record. It, therefore, follows that what cannot be corrected by way of rectifications is a decision on a debatable point of law or fact or failure to apply the law to a set of facts which still to be investigated. But if the mistake otherwise is such an inaccuracy which is so obviously apparent, the same can be rectified by any of the nodes as mentioned in the Section 35C of CESTAT Rules. The findings of the impugned order are based on wrong observations and wrong application which definitely amounts to be an error apparent on record - the impugned final order is recalled - application allowed.
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