https://www.taxtmi.com/caselaws?id=104972 The Tribunal rejected eight applications seeking rectification of mistakes under Section 35(2) of the Central Excise Act related to the imposition of personal penalties on directors of a Private Company. The Tribunal held that there were no apparent mistakes in the order, emphasizing that the power to rectify mistakes was limited and did not extend to reviewing earlier orders. It was concluded that errors of judgment or debatable legal points did not constitute apparent mistakes, leading to the rejection of the applications and maintaining the penalties imposed on the directors. en-us Thu, 22 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104972 The Tribunal rejected eight applications seeking rectification of mistakes under Section 35(2) of the Central Excise Act related to the imposition of personal penalties on directors of a Private Company. The Tribunal held that there were no apparent mistakes in the order, emphasizing that the power to rectify mistakes was limited and did not extend to reviewing earlier orders. It was concluded that errors of judgment or debatable legal points did not constitute apparent mistakes, leading to the rejection of the applications and maintaining the penalties imposed on the directors. Case-Laws Central Excise Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104972