https://www.taxtmi.com/caselaws?id=221712 Rectification under Section 35C(2) of the Central Excise Act is confined to an obvious and patent mistake apparent from the record, and cannot be used to reopen disputed or debatable issues. The Tribunal held that the applicant's complaints on revenue neutrality, limitation, demand computation and penalty were not shown to have been raised at the hearing or in written submissions, and therefore could not be examined through rectification. Authorities cited by the applicant were distinguished on facts. The rectification application was held not maintainable because no mistake apparent from the record was established. en-us Mon, 16 Jul 2012 00:00:00 +0530 Tue, 26 Mar 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221712 Rectification under Section 35C(2) of the Central Excise Act is confined to an obvious and patent mistake apparent from the record, and cannot be used to reopen disputed or debatable issues. The Tribunal held that the applicant's complaints on revenue neutrality, limitation, demand computation and penalty were not shown to have been raised at the hearing or in written submissions, and therefore could not be examined through rectification. Authorities cited by the applicant were distinguished on facts. The rectification application was held not maintainable because no mistake apparent from the record was established. Case-Laws Central Excise Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221712