https://www.taxtmi.com/caselaws?id=205687 Rectification under section 35C(2) is confined to mistakes apparent from the record in final orders passed under section 35C(1), and it cannot be used to reopen an interim or miscellaneous order. A Miscellaneous Application seeking to alter an earlier miscellaneous order was therefore treated as an impermissible attempt to secure review-like relief, which the Tribunal does not possess. The Tribunal also noted that a Bench must follow the ratio of the jurisdictional High Court in preference to a contrary tribunal view. On that basis, the rectification application was held not maintainable and was rejected. en-us Mon, 08 Jun 2009 00:00:00 +0530 Sat, 30 Mar 2013 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205687 Rectification under section 35C(2) is confined to mistakes apparent from the record in final orders passed under section 35C(1), and it cannot be used to reopen an interim or miscellaneous order. A Miscellaneous Application seeking to alter an earlier miscellaneous order was therefore treated as an impermissible attempt to secure review-like relief, which the Tribunal does not possess. The Tribunal also noted that a Bench must follow the ratio of the jurisdictional High Court in preference to a contrary tribunal view. On that basis, the rectification application was held not maintainable and was rejected. Case-Laws Central Excise Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205687