https://www.taxtmi.com/caselaws?id=82321 The Tribunal dismissed the application by M/s. Shree Laxmi Textile Mills for amending an order under Section 35(2) of the Central Excises & Salt Act. The grounds presented for rectification, based on a trade notice and a judgment of the Bombay High Court, were deemed debatable and not apparent from the record. The majority held that these grounds did not meet the criteria of mistakes apparent from the record, as they required external investigation. A dissenting opinion raised concerns about the jurisdiction of a bench to hear such applications, emphasizing the importance of not amending orders passed by other benches. en-us Thu, 09 May 1985 00:00:00 +0530 Mon, 04 Jul 2011 13:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82321 The Tribunal dismissed the application by M/s. Shree Laxmi Textile Mills for amending an order under Section 35(2) of the Central Excises & Salt Act. The grounds presented for rectification, based on a trade notice and a judgment of the Bombay High Court, were deemed debatable and not apparent from the record. The majority held that these grounds did not meet the criteria of mistakes apparent from the record, as they required external investigation. A dissenting opinion raised concerns about the jurisdiction of a bench to hear such applications, emphasizing the importance of not amending orders passed by other benches. Case-Laws Central Excise Thu, 09 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82321