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Issues: Whether the application for rectification of mistake was maintainable when the relief sought had not been raised in the grounds of appeal or argued at the time of hearing.
Analysis: The requested correction concerned omission of the option to pay penalty at 25% of the confirmed demand. The point had not been taken in the grounds of appeal and had not been argued when the final order was passed. A rectification application lies only for a mistake apparent on the face of the record under section 35C of the Central Excise Act, 1944, and cannot be used to introduce a new issue or obtain a finding on a matter not argued earlier.
Conclusion: The application for rectification of mistake was not maintainable and was dismissed.
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