Revenue's Rectification Application Dismissed Over Costs Issue

The Tribunal dismissed the Revenue's application for rectification of alleged mistakes in the Final Order, specifically regarding the awarding of costs to the Revenue. The Tribunal held that the application did not meet the criteria for rectification under Section 35C(2) of the Central Excise Act.

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The Revenue filed an application seeking rectification of alleged mistakes in the Final Order passed by the Tribunal. The main issue was the awarding of costs to the Revenue, which was challenged on the grounds that the Tribunal lacked jurisdiction to do so. The Tribunal found that the application did not justify rectification under Section 35C(2) of the Central Excise Act and dismissed it.

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