Revenue's Rectification Application Dismissed for Lack of Merit under Section 35C

The Tribunal dismissed the Revenue's application for rectification of mistake in the Final Order dated 22/02/2017, finding it lacked merit as Section 35C of the Central Excise Act 1944 does not permit re-arguing the case.

---

---

The Revenue filed an application for rectification of mistake in the Final Order dated 22/02/2017. The Tribunal found that the application lacked merit and dismissed it. The provisions of Section 35C of the Central Excise Act 1944 do not allow for re-arguing the entire case.

---