https://www.taxtmi.com/caselaws?id=115293 The Tribunal rejected the rectification application under Section 35C(2) of the Central Excise Act, 1944, deeming it frivolous. The appellant failed to raise the issue of the officer's retrospective appointment validity in the initial application, leading the Tribunal to view the subsequent application as an abuse of process. The appellant was ordered to pay Rs. 25,000 in costs to the opponent due to the nature of the application and misuse of court procedures. en-us Fri, 24 Jun 2005 00:00:00 +0530 Fri, 25 May 2012 17:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115293 The Tribunal rejected the rectification application under Section 35C(2) of the Central Excise Act, 1944, deeming it frivolous. The appellant failed to raise the issue of the officer's retrospective appointment validity in the initial application, leading the Tribunal to view the subsequent application as an abuse of process. The appellant was ordered to pay Rs. 25,000 in costs to the opponent due to the nature of the application and misuse of court procedures. Case-Laws Central Excise Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115293