https://www.taxtmi.com/caselaws?id=240481 The Tribunal dismissed the department's application for rectification of an alleged error in a Miscellaneous Order, holding it was not maintainable under Section 35C(2) of the Central Excise Act. The Tribunal found that only mistakes in Final Orders, not Miscellaneous Orders, could be rectified under the provision, citing precedent. As a result, the department's request for rectification was denied, and the Tribunal upheld the respondent's objection, concluding the case with this ruling. en-us Tue, 04 Oct 2011 00:00:00 +0530 Thu, 05 Dec 2013 08:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240481 The Tribunal dismissed the department's application for rectification of an alleged error in a Miscellaneous Order, holding it was not maintainable under Section 35C(2) of the Central Excise Act. The Tribunal found that only mistakes in Final Orders, not Miscellaneous Orders, could be rectified under the provision, citing precedent. As a result, the department's request for rectification was denied, and the Tribunal upheld the respondent's objection, concluding the case with this ruling. Case-Laws Service Tax Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240481