https://www.taxtmi.com/caselaws?id=335158 The Tribunal dismissed the rectification of mistakes application under Section 35C (2) of the Central Excise Act, 1944, as it found no error apparent from the records. Emphasizing its limited power to rectify mistakes, the Tribunal upheld its earlier decision, citing binding precedents and the impermissibility of using such applications for a review or recall of orders. The duty demand was maintained based on the decision of the Hon'ble Gujarat High Court, while the penalty imposed was set aside in line with previous rulings. en-us Wed, 02 Nov 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335158 The Tribunal dismissed the rectification of mistakes application under Section 35C (2) of the Central Excise Act, 1944, as it found no error apparent from the records. Emphasizing its limited power to rectify mistakes, the Tribunal upheld its earlier decision, citing binding precedents and the impermissibility of using such applications for a review or recall of orders. The duty demand was maintained based on the decision of the Hon'ble Gujarat High Court, while the penalty imposed was set aside in line with previous rulings. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335158