Rectification confined to the order under challenge; ex parte Tribunal orders may be recalled where no hearing was given.

Rectification under Section 35C(2) of the Central Excise Act, 1944 is confined to the order sought to be rectified and is not maintainable against an order outside that provision. A Tribunal may also recall an ex parte final order where the parties were not heard and the record does not show that an adjournment request was considered. On these facts, the Revenue's challenge to the recall order failed and the recall remained in force.

---

---

Issues: Whether the Revenue's application for rectification of mistake was maintainable against the Tribunal's order recalling an earlier final order, and whether the earlier ex parte final order could be recalled.

Analysis: The application under Section 35C(2) of the Central Excise Act, 1944 lies only against an order passed under Section 35C of that Act and not against any other order. The record did not support the Revenue's contention that the Tribunal was aware of any adjournment request when the earlier final order was passed. The earlier order merely recorded non-appearance of the respondents. The Tribunal also noted that the recall was not opposed when the miscellaneous application was heard, and that an ex parte final order passed without hearing the parties could be recalled.

Conclusion: The rectification application was not maintainable and the request for interference with the recall order was rejected.

Final Conclusion: The Revenue obtained no relief, and the Tribunal's recall of the earlier final order remained undisturbed.

Ratio Decidendi: Rectification under Section 35C(2) of the Central Excise Act, 1944 is confined to the order sought to be rectified, and an ex parte order passed without hearing the parties may be recalled.

---