https://www.taxtmi.com/caselaws?id=328081 The Tribunal dismissed the Rectification of Mistake applications filed by two individuals, citing that the requests sought a review of the order, which exceeded its powers. The Tribunal emphasized that rectification should address obvious mistakes, not involve reevaluation of evidence or legal views. Referring to Section 35C(2) of the Central Excise Act, 1944, and a Supreme Court decision, it concluded that the applications amounted to impermissible review and were therefore not sustainable. en-us Thu, 12 May 2016 00:00:00 +0530 Thu, 26 May 2016 08:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328081 The Tribunal dismissed the Rectification of Mistake applications filed by two individuals, citing that the requests sought a review of the order, which exceeded its powers. The Tribunal emphasized that rectification should address obvious mistakes, not involve reevaluation of evidence or legal views. Referring to Section 35C(2) of the Central Excise Act, 1944, and a Supreme Court decision, it concluded that the applications amounted to impermissible review and were therefore not sustainable. Case-Laws Customs Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328081