https://www.taxtmi.com/caselaws?id=84530 The Tribunal rejected the application to amend the Final Order under Section 35C of the Central Excises and Salt Act, 1944, based on an alleged mistake regarding the omission of an alternative plea for re-determination of duty at a lower rate. The judgment clarified that the Tribunal cannot reopen a case or recall an order solely because the appellant wishes to present an alternative case that was not argued during the appeal hearing. The discretion to argue a point lies with the appellant or their counsel, and rectification cannot be used to remedy the failure to argue a particular case during the appeal. en-us Tue, 29 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84530 The Tribunal rejected the application to amend the Final Order under Section 35C of the Central Excises and Salt Act, 1944, based on an alleged mistake regarding the omission of an alternative plea for re-determination of duty at a lower rate. The judgment clarified that the Tribunal cannot reopen a case or recall an order solely because the appellant wishes to present an alternative case that was not argued during the appeal hearing. The discretion to argue a point lies with the appellant or their counsel, and rectification cannot be used to remedy the failure to argue a particular case during the appeal. Case-Laws Central Excise Tue, 29 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84530