https://www.taxtmi.com/caselaws?id=351300 A rectification application under Section 35C(2) must specifically address the contention that material factual and legal submissions were made before the Tribunal but omitted from the order. Where the rectification order fails to deal with that central plea, the higher forum cannot resolve the issue by inference, and the matter may be set aside. If the same Members are no longer available and the procedure requires the rectification to be heard by the same Members, remand of the appeal for fresh hearing is appropriate to avoid prejudice. The adverse tribunal orders were therefore quashed to that extent and the appeal sent back for reconsideration on merits. en-us Thu, 12 Oct 2017 00:00:00 +0530 Mon, 30 Apr 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351300 A rectification application under Section 35C(2) must specifically address the contention that material factual and legal submissions were made before the Tribunal but omitted from the order. Where the rectification order fails to deal with that central plea, the higher forum cannot resolve the issue by inference, and the matter may be set aside. If the same Members are no longer available and the procedure requires the rectification to be heard by the same Members, remand of the appeal for fresh hearing is appropriate to avoid prejudice. The adverse tribunal orders were therefore quashed to that extent and the appeal sent back for reconsideration on merits. Case-Laws Central Excise Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351300