https://www.taxtmi.com/caselaws?id=106005 The case involved a dispute between Members on rectification applications under Section 35C(2). The Judicial Member rejected the applications, while the Vice President suggested a fresh hearing. The Tribunal clarified that rectification is limited to mistakes apparent from the record and not for appellate review. The appellant's argument for rectification based on unaddressed grounds was dismissed, emphasizing the need for glaring mistakes for rectification. Ultimately, the application was denied as no such mistake was evident, highlighting the strict criteria for rectification under Section 35C(2). en-us Tue, 25 Jan 2000 00:00:00 +0530 Mon, 12 Mar 2012 12:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106005 The case involved a dispute between Members on rectification applications under Section 35C(2). The Judicial Member rejected the applications, while the Vice President suggested a fresh hearing. The Tribunal clarified that rectification is limited to mistakes apparent from the record and not for appellate review. The appellant's argument for rectification based on unaddressed grounds was dismissed, emphasizing the need for glaring mistakes for rectification. Ultimately, the application was denied as no such mistake was evident, highlighting the strict criteria for rectification under Section 35C(2). Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106005