Rectification under Central Excise law cannot rely on later Supreme Court rulings to reopen an earlier final Tribunal order.

Rectification under section 35C(2) of the Central Excise Act is limited to mistakes apparent from the record as it existed when the order was made. A later Supreme Court decision does not create such an apparent mistake in an earlier final Tribunal order and cannot be used as the basis for rectification. The note states that this limitation bars reliance on subsequent case law to reopen a concluded order, and the rectification application was rejected as not maintainable.

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Issues: Whether a subsequent Supreme Court decision could be relied upon to seek rectification of the Tribunal's earlier final order under section 35C(2) of the Central Excise Act, 1944.

Analysis: Rectification under section 35C(2) is confined to mistakes apparent from the record as it stood when the order was passed. A later pronouncement of the Supreme Court does not convert the earlier order into one containing an apparent error, and therefore cannot furnish a ground for rectification.

Conclusion: The application for rectification was not maintainable and was rejected.

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