https://www.taxtmi.com/caselaws?id=208054 The Tribunal dismissed the application for recall of the order dated 23rd May, 2008, as the appellants failed to establish that their contentions were not considered. The Tribunal clarified its power to rectify mistakes within a specified period under Section 35C(2) of the Central Excise Act, 1944, emphasizing the distinction between rectification and review. The application was rejected due to being filed beyond the statutory time limit, with no evidence supporting the claim of non-consideration of contentions. The Tribunal upheld principles of natural justice and statutory provisions in its decision. en-us Wed, 13 May 2009 00:00:00 +0530 Fri, 02 Aug 2013 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208054 The Tribunal dismissed the application for recall of the order dated 23rd May, 2008, as the appellants failed to establish that their contentions were not considered. The Tribunal clarified its power to rectify mistakes within a specified period under Section 35C(2) of the Central Excise Act, 1944, emphasizing the distinction between rectification and review. The application was rejected due to being filed beyond the statutory time limit, with no evidence supporting the claim of non-consideration of contentions. The Tribunal upheld principles of natural justice and statutory provisions in its decision. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208054