https://www.taxtmi.com/caselaws?id=111487 The Tribunal dismissed the rectification application seeking to correct a mistake in the final order, as the jurisdiction plea under Section 33 of the Central Excise Act was not raised in the appeal grounds against the Commissioner (Appeals) order. The Tribunal upheld the confiscation of unaccounted goods found in the factory, citing legal precedents that goods not entered in statutory records are liable for confiscation, leading to potential penal action against the manufacturer. The Tribunal found no error on record warranting rectification and denied the application. en-us Wed, 03 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111487 The Tribunal dismissed the rectification application seeking to correct a mistake in the final order, as the jurisdiction plea under Section 33 of the Central Excise Act was not raised in the appeal grounds against the Commissioner (Appeals) order. The Tribunal upheld the confiscation of unaccounted goods found in the factory, citing legal precedents that goods not entered in statutory records are liable for confiscation, leading to potential penal action against the manufacturer. The Tribunal found no error on record warranting rectification and denied the application. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111487