https://www.taxtmi.com/caselaws?id=83409 The Tribunal dismissed the application for rectification under Section 35C(2) of the Central Excises and Salt Act, 1944. The dispute centered on the third Member's admission of fresh evidence in a Final Order, alleged to have led to a mistake. The Tribunal emphasized that a mistake apparent from the record must be clear and not open to interpretation. As there was ambiguity regarding the third Member's authority to consider new evidence, the Tribunal concluded that the alleged mistake was not evident from the record, leading to the dismissal of the rectification application. en-us Fri, 05 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83409 The Tribunal dismissed the application for rectification under Section 35C(2) of the Central Excises and Salt Act, 1944. The dispute centered on the third Member's admission of fresh evidence in a Final Order, alleged to have led to a mistake. The Tribunal emphasized that a mistake apparent from the record must be clear and not open to interpretation. As there was ambiguity regarding the third Member's authority to consider new evidence, the Tribunal concluded that the alleged mistake was not evident from the record, leading to the dismissal of the rectification application. Case-Laws Central Excise Fri, 05 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83409