https://www.taxtmi.com/caselaws?id=335206 The Tribunal dismissed the Rectification of Mistake (ROM) application seeking to rectify an order dated 20.07.2015 under section 35C (2) of the Central Excise Act, 1944. The Tribunal held that it lacked the authority to recall the order and reverse the decision, emphasizing that rectification should be limited to obvious errors on the record and not involve deciding debatable points or correcting an incorrect application of law. The application was deemed not maintainable as it essentially sought a review of the earlier order, which was impermissible. en-us Wed, 02 Nov 2016 00:00:00 +0530 Mon, 28 Nov 2016 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335206 The Tribunal dismissed the Rectification of Mistake (ROM) application seeking to rectify an order dated 20.07.2015 under section 35C (2) of the Central Excise Act, 1944. The Tribunal held that it lacked the authority to recall the order and reverse the decision, emphasizing that rectification should be limited to obvious errors on the record and not involve deciding debatable points or correcting an incorrect application of law. The application was deemed not maintainable as it essentially sought a review of the earlier order, which was impermissible. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335206