https://www.taxtmi.com/caselaws?id=346538 The court clarified that Section 35C(2) of the Central Excise Act, 1944 allows the Appellate Tribunal to rectify only typographical errors, not review orders on merits. It deemed the Tribunal's recall of a previous order as beyond its jurisdiction, emphasizing that non-listing of connected appeals does not warrant order recall. The court quashed the Tribunal's order, restoring the original decision and highlighting that challenges to merits should follow proper procedures, not Section 35C(2). The petition was allowed with no costs. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346538 The court clarified that Section 35C(2) of the Central Excise Act, 1944 allows the Appellate Tribunal to rectify only typographical errors, not review orders on merits. It deemed the Tribunal's recall of a previous order as beyond its jurisdiction, emphasizing that non-listing of connected appeals does not warrant order recall. The court quashed the Tribunal's order, restoring the original decision and highlighting that challenges to merits should follow proper procedures, not Section 35C(2). The petition was allowed with no costs. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346538