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<h1>Tribunal Denies Rectification Request Under Central Excise Act Section 35C(2)</h1> The Tribunal rejected the appellants' request for rectification, finding that the alleged mistake in not considering submissions did not qualify as a ... Rectification of mistake - Stay/Dispensation of pre-deposit The appellants alleged that a mistake was made in not considering their submissions in a previous case, but the Tribunal found that the plea of financial hardships was already addressed in the final order. The Tribunal rejected the request to delete a specific paragraph from the final order and stated that the alleged non-consideration of submissions does not qualify as a 'mistake apparent from the record' under Section 35C(2) of the Central Excise Act. The application for rectification was therefore rejected.
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