https://www.taxtmi.com/caselaws?id=72161 The Tribunal dismissed the company's application to amend an earlier order under Section 35C(2) of the Central Excises and Salt Act, 1944. The company sought rectification based on a subsequent Tribunal decision but was informed that the power to rectify is limited to correcting mistakes apparent from the record. The Tribunal clarified that rectification is not for reviewing past decisions in light of new developments and cited legal precedents to support its decision. The company's request was deemed as seeking a review of the earlier decision, which was not permissible under the circumstances. en-us Fri, 22 Nov 1985 00:00:00 +0530 Thu, 12 May 2011 17:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72161 The Tribunal dismissed the company's application to amend an earlier order under Section 35C(2) of the Central Excises and Salt Act, 1944. The company sought rectification based on a subsequent Tribunal decision but was informed that the power to rectify is limited to correcting mistakes apparent from the record. The Tribunal clarified that rectification is not for reviewing past decisions in light of new developments and cited legal precedents to support its decision. The company's request was deemed as seeking a review of the earlier decision, which was not permissible under the circumstances. Case-Laws Central Excise Fri, 22 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72161