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<h1>Department's Rectification Application Dismissed for Error Not Apparent on Record.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, PUNE-I Versus INDUSTRIAL OXYGEN CO.</h3> COMMISSIONER OF CENTRAL EXCISE, PUNE-I Versus INDUSTRIAL OXYGEN CO. - 2005 (192) E.L.T. 436 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai dismissed the Department's application for rectification of mistake in Order No. A/1185/WZB/2004/C-III, dated 20-8-2004. The Tribunal found no case for rectification as the non-consideration of a previous decision did not amount to an error apparent on the face of the record. The application was therefore dismissed.