https://www.taxtmi.com/caselaws?id=246373 A rectification request against a stay order on waiver of pre-deposit was held not maintainable under Section 35C(2) of the Central Excise Act because the order challenged was not an appeal order under Section 35C(1). The application was also treated as an impermissible attempt to re-argue the merits and re-appraise evidence, which falls outside rectification jurisdiction. No mistake apparent from the record was shown, as the material relied on did not dislodge the prima facie doubt regarding the invoices and receipt of goods. The stay order therefore remained unmodified and the miscellaneous petition was dismissed. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246373 A rectification request against a stay order on waiver of pre-deposit was held not maintainable under Section 35C(2) of the Central Excise Act because the order challenged was not an appeal order under Section 35C(1). The application was also treated as an impermissible attempt to re-argue the merits and re-appraise evidence, which falls outside rectification jurisdiction. No mistake apparent from the record was shown, as the material relied on did not dislodge the prima facie doubt regarding the invoices and receipt of goods. The stay order therefore remained unmodified and the miscellaneous petition was dismissed. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246373