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of <h1>Rectification applications granted under Section 35C(2) of Central Excise Act - Finance Act 2001 - Appeals scheduled</h1> <h3>COMMR. OF C. EX., BANGALORE Versus MOHAN ALUMINIUM PVT. LTD.</h3> The Tribunal allowed the applications for rectification under Section 35C(2) of the Central Excise Act, 1944, based on the Finance Act of 2001, making the ... Rectification of mistake - Amendment in statute - Effect The judgment pertains to rectification of mistake under Section 35C(2) of the Central Excise Act, 1944 related to Modvat credit. The Tribunal allowed the applications for rectification based on the amendment brought out in the Finance Act of 2001, making the appeals maintainable. The matters are scheduled for hearing on 5th June, 2002.
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