https://www.taxtmi.com/caselaws?id=201331 Rectification under Section 35C(2) of the Central Excise Act is limited to mistakes apparent on the face of the record, and a new plea cannot be introduced for the first time in appeal when it was neither raised in the rectification application nor reflected in the Tribunal's order. The attempted reliance on non-compliance with Rule 194 read with Rule 226 of the Central Excise Rules, 1944 and the statutory form relating to the RG 16 register required examination beyond the existing rectification record and was tied to a different alleged error. Accordingly, the plea was held not entertainable at the appellate stage. en-us Tue, 20 Jul 2010 00:00:00 +0530 Sat, 01 Jan 2011 15:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201331 Rectification under Section 35C(2) of the Central Excise Act is limited to mistakes apparent on the face of the record, and a new plea cannot be introduced for the first time in appeal when it was neither raised in the rectification application nor reflected in the Tribunal's order. The attempted reliance on non-compliance with Rule 194 read with Rule 226 of the Central Excise Rules, 1944 and the statutory form relating to the RG 16 register required examination beyond the existing rectification record and was tied to a different alleged error. Accordingly, the plea was held not entertainable at the appellate stage. Case-Laws Central Excise Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201331