https://www.taxtmi.com/caselaws?id=95241 Rectification under section 35C(2) of the Central Excise Act is limited to mistakes apparent from the record existing when the Tribunal passed its order. A subsequent Supreme Court pronouncement does not retrospectively create an apparent mistake in an earlier final order and cannot support rectification. Consequently, an application founded solely on a later Supreme Court decision is not maintainable and must be rejected. en-us Fri, 01 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95241 Rectification under section 35C(2) of the Central Excise Act is limited to mistakes apparent from the record existing when the Tribunal passed its order. A subsequent Supreme Court pronouncement does not retrospectively create an apparent mistake in an earlier final order and cannot support rectification. Consequently, an application founded solely on a later Supreme Court decision is not maintainable and must be rejected. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95241