https://www.taxtmi.com/caselaws?id=73064 The Tribunal rejected the application for rectification under Section 35C(2) of the Central Excises & Salt Act, 1944. The appellants' request for rectification was denied as the Tribunal found no mistakes apparent from the record. The appellants' claims regarding entitlement to clear goods free of duty were dismissed, and they were held liable to pay duty, penalty, and fine. The Tribunal clarified that rectification is limited to correcting evident mistakes and does not allow for a complete review of the appeal. The decision was based on a comprehensive analysis of the arguments and legal provisions. en-us Thu, 22 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73064 The Tribunal rejected the application for rectification under Section 35C(2) of the Central Excises & Salt Act, 1944. The appellants' request for rectification was denied as the Tribunal found no mistakes apparent from the record. The appellants' claims regarding entitlement to clear goods free of duty were dismissed, and they were held liable to pay duty, penalty, and fine. The Tribunal clarified that rectification is limited to correcting evident mistakes and does not allow for a complete review of the appeal. The decision was based on a comprehensive analysis of the arguments and legal provisions. Case-Laws Central Excise Thu, 22 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73064