Rectification of delay-condonation orders is not maintainable under the Central Excise Act where no apparent mistake is shown.

Section 35C(2) of the Central Excise Act permits rectification only of an apparent mistake in a final order passed on merits, not of a miscellaneous order rejecting condonation of delay. An application seeking correction of the order dismissing a delay condonation request was therefore held to be not maintainable. The Tribunal also found no apparent error in the earlier order, because the reasons advanced for delay related only to the period before 23-10-2003 and did not disclose any mistake warranting rectification. The rectification application was dismissed.

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Issues: Whether an application seeking rectification of a miscellaneous order dismissing a delay condonation request was maintainable under Section 352(C) of the Central Excise Act.

Analysis: The application sought correction of an alleged apparent mistake in the order rejecting condonation of delay. The Tribunal held that Section 352(C) permitted rectification only of a final order passed on merits and not of a miscellaneous order dismissing a delay condonation application. It also found that no mistake existed in the earlier order, since the reasons offered by the party related only to the period before 23-10-2003.

Conclusion: The rectification application was not maintainable and was dismissed.

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