https://www.taxtmi.com/caselaws?id=117112 The Tribunal dismissed the Revenue's application for rectification, emphasizing the necessity for information to be part of the record at the time of the final order for invoking Section 35C(2) of the Central Excise Act. The decision was based on the understanding that the Order-in-Appeal had not been appealed against by the Department, making it final and forming the basis of the classification in the final order. The Tribunal found no merit in the Department's application as the information about the appeal was not initially part of the record when the final order was passed. en-us Tue, 27 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117112 The Tribunal dismissed the Revenue's application for rectification, emphasizing the necessity for information to be part of the record at the time of the final order for invoking Section 35C(2) of the Central Excise Act. The decision was based on the understanding that the Order-in-Appeal had not been appealed against by the Department, making it final and forming the basis of the classification in the final order. The Tribunal found no merit in the Department's application as the information about the appeal was not initially part of the record when the final order was passed. Case-Laws Central Excise Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117112