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<h1>Revenue's Rectification Application Dismissed for Lack of Merit under Section 35C</h1> <h3>Commissioner of Customs & Central Excise, Hyderabad-III Versus Tirmula Seung Han Textiles Ltd</h3> 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 ... Rectification of Mistake - Section 35C of the Central Excise Act 1944 - Held that:- By this application Revenue seeks to re-argue the entire case which is not the purport of the provisions of Section 35C of the Central Excise Act 1944 - application for ROM dismissed. 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.