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2021 (1) TMI 502 - AT - Central ExciseRectification of Mistake - mistake apparent on the face of record - Section 35FF of Central Excise Act, 1944 - HELD THAT:- The Revenue wants to challenge the merits of the order by way of rectification of mistake. The said act of the Revenue is not appreciable as the same shall amounts the review of own order which is not permissible in law. The issue whether the application of rectification of mistake is maintainable or not has been discussed by this Tribunal in the case of JK CARD BOARD INDUSTRY, JAMMU & KASHMIR VERSUS COMMISSIONER OF CE, JAMMU & KASHMIR JAMMU & KASHMIR [2021 (1) TMI 337 - CESTAT CHANDIGARH] where it was held that the distinction between the appeal and application for rectification of mistake is quite obvious and even a wrong finding of fact or in law needs to be challenged in an appeal before the appellate authority and cannot be rectified by recall of order in terms of Section 35 C (2). There are no merit in the applications of rectification of mistake - application dismissed.
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