https://www.taxtmi.com/caselaws?id=104638 The Tribunal rejected the application for rectification of mistake in the Final Order, emphasizing that rectification does not allow for re-assessment or re-decision of the appeal. The Tribunal clarified that rectification is limited to correcting obvious errors and cannot be used to review validly passed orders or address debatable issues. It was held that seeking rectification for erroneous findings should be pursued in a higher forum rather than through the rectification process under Section 35C(2) of the Central Excise Act. en-us Fri, 19 Oct 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104638 The Tribunal rejected the application for rectification of mistake in the Final Order, emphasizing that rectification does not allow for re-assessment or re-decision of the appeal. The Tribunal clarified that rectification is limited to correcting obvious errors and cannot be used to review validly passed orders or address debatable issues. It was held that seeking rectification for erroneous findings should be pursued in a higher forum rather than through the rectification process under Section 35C(2) of the Central Excise Act. Case-Laws Central Excise Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104638