https://www.taxtmi.com/caselaws?id=333737 The Tribunal dismissed the rectification of mistake application under Section 35C(2) of the Central Excise Act, 1944, finding that the grounds raised essentially delved into the merits of the case, which was inappropriate for rectification. The Tribunal noted that the issues had already been included in the appeal before the High Court, rendering the rectification redundant. Emphasizing that no error was apparent on the face of the records, the Tribunal concluded that the application lacked merit and was an unjustified attempt to re-litigate the case. The decision was pronounced on 19/02/2019. en-us Fri, 19 Feb 2016 00:00:00 +0530 Sat, 22 Oct 2016 16:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333737 The Tribunal dismissed the rectification of mistake application under Section 35C(2) of the Central Excise Act, 1944, finding that the grounds raised essentially delved into the merits of the case, which was inappropriate for rectification. The Tribunal noted that the issues had already been included in the appeal before the High Court, rendering the rectification redundant. Emphasizing that no error was apparent on the face of the records, the Tribunal concluded that the application lacked merit and was an unjustified attempt to re-litigate the case. The decision was pronounced on 19/02/2019. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333737