https://www.taxtmi.com/caselaws?id=82909 A rectification application under Section 35C(2) and Rule 31A was held not maintainable where the Tribunal's earlier transfer of the appeal to the Special Bench had already been challenged in writ proceedings and the High Court had accepted the transfer basis. Because the High Court's observations had made the matter final, no mistake apparent from the record survived and the Tribunal had no jurisdiction to reopen or review its confirmed transfer order. The application was therefore rejected. en-us Tue, 07 Jul 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82909 A rectification application under Section 35C(2) and Rule 31A was held not maintainable where the Tribunal's earlier transfer of the appeal to the Special Bench had already been challenged in writ proceedings and the High Court had accepted the transfer basis. Because the High Court's observations had made the matter final, no mistake apparent from the record survived and the Tribunal had no jurisdiction to reopen or review its confirmed transfer order. The application was therefore rejected. Case-Laws Central Excise Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82909