Rectification Application Dismissed for Delay Condonation Request

The Tribunal dismissed the rectification application filed by the appellants seeking to rectify an 'apparent mistake' in a previous order where their delay condonation application was dismissed. The dismissal was based on the finding that a delay condonation application cannot be rectified under Section 35C(2) of the Central Excise Act.

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The appellants filed an application for rectification of an 'apparent mistake' in a previous order where their delay condonation application was dismissed. The Tribunal found no mistake in their order and dismissed the rectification application. The dismissal was based on the fact that a delay condonation application cannot be rectified under Section 35C(2) of the Central Excise Act.

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