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TMI Blog2010 (10) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER These are the applications under Section 35C(2) of Central Excise Act, 1944 for rectification of mistake apparent from record in respect of the stay order No. 46-47/2010-SM (BR) dated 18th January, 2010 dismissing the appellant's stay applications. 2. None appeared for the appellant though a notice had been served on them and has been acknowledged. In view of this, the applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rectification application cannot be considered. 3. I have carefully considered the submissions of the learned DR. As per the provisions of Section 35C(2), the Tribunal may, at any time within six months from the date of the order, with a view to rectify any mistake apparent from record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional evidence, if necessary." 3.1 Thus the mistake apparent from records can be rectified only in respect of an order under Section 35C(1) which is the final order disposing of the appeal. 4. However, the order which is sought to be rectified is not the order under Section 35C(1), but the stay order passed under Section 35F. In view of this, the provisions of Section 35C(2) cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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