https://www.taxtmi.com/caselaws?id=125548 An application under Section 35E of the Central Excise Act is to be heard as an appeal, so the Tribunal is not restricted to the specific points identified by the departmental committee and may examine additional grounds and evidence, subject to a fair opportunity of hearing. A claimed omission on the extended period issue under Section 11A did not amount to a mistake apparent on the record, because the relevant order had already considered the record, the classification dispute, and the factual matrix linked to departmental knowledge. Rectification was therefore unavailable for any patent error. en-us Mon, 01 Dec 2008 00:00:00 +0530 Fri, 26 Oct 2012 12:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125548 An application under Section 35E of the Central Excise Act is to be heard as an appeal, so the Tribunal is not restricted to the specific points identified by the departmental committee and may examine additional grounds and evidence, subject to a fair opportunity of hearing. A claimed omission on the extended period issue under Section 11A did not amount to a mistake apparent on the record, because the relevant order had already considered the record, the classification dispute, and the factual matrix linked to departmental knowledge. Rectification was therefore unavailable for any patent error. Case-Laws Central Excise Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125548