https://www.taxtmi.com/caselaws?id=91696 The Tribunal rejected the application for rectification of mistake filed by M/s. Joshi Steel Industries concerning the classification of goods as 'flat' instead of 'bar' in the final order. The Tribunal found that the issue of classification had not been raised at the lower level and was brought up for the first time during the appeal. It was determined that there was no mistake apparent from the record in the final order, and the application did not meet the criteria for rectification under Section 35C(a) of the Central Excise Act, 1944. As a result, the application was rejected. en-us Fri, 27 Nov 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91696 The Tribunal rejected the application for rectification of mistake filed by M/s. Joshi Steel Industries concerning the classification of goods as 'flat' instead of 'bar' in the final order. The Tribunal found that the issue of classification had not been raised at the lower level and was brought up for the first time during the appeal. It was determined that there was no mistake apparent from the record in the final order, and the application did not meet the criteria for rectification under Section 35C(a) of the Central Excise Act, 1944. As a result, the application was rejected. Case-Laws Central Excise Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91696