https://www.taxtmi.com/caselaws?id=2038 Section 35C(2) of the Central Excise Act permits rectification only of an apparent mistake in a final order passed on merits, not of a miscellaneous order rejecting condonation of delay. An application seeking correction of the order dismissing a delay condonation request was therefore held to be not maintainable. The Tribunal also found no apparent error in the earlier order, because the reasons advanced for delay related only to the period before 23-10-2003 and did not disclose any mistake warranting rectification. The rectification application was dismissed. en-us Tue, 16 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2038 Section 35C(2) of the Central Excise Act permits rectification only of an apparent mistake in a final order passed on merits, not of a miscellaneous order rejecting condonation of delay. An application seeking correction of the order dismissing a delay condonation request was therefore held to be not maintainable. The Tribunal also found no apparent error in the earlier order, because the reasons advanced for delay related only to the period before 23-10-2003 and did not disclose any mistake warranting rectification. The rectification application was dismissed. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2038