https://www.taxtmi.com/caselaws?id=126297 Rectification was sought on the ground that the Tribunal lacked jurisdiction to decide the earlier appeal because proviso (a) to Section 35B(1) of the Central Excise Act, 1944 allegedly applied to goods lost in transit. The Tribunal noted that the earlier appeal had been decided on the record and submissions, treated as a dispute on recovery of duty for goods lost due to theft during transit rather than a remission matter, and found that the Revenue appeal had been disposed of on merits. As no jurisdictional error or patent mistake was shown, it held that no mistake apparent on the record existed and dismissed the rectification application. en-us Wed, 01 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 13:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126297 Rectification was sought on the ground that the Tribunal lacked jurisdiction to decide the earlier appeal because proviso (a) to Section 35B(1) of the Central Excise Act, 1944 allegedly applied to goods lost in transit. The Tribunal noted that the earlier appeal had been decided on the record and submissions, treated as a dispute on recovery of duty for goods lost due to theft during transit rather than a remission matter, and found that the Revenue appeal had been disposed of on merits. As no jurisdictional error or patent mistake was shown, it held that no mistake apparent on the record existed and dismissed the rectification application. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126297