https://www.taxtmi.com/caselaws?id=354801 The court interpreted Section 74 of the Finance Act, 1994, regarding rectification of mistakes by the Central Excise Officer. It held that the provision should be understood to refer to the jurisdictional officer, not the individual officer who passed the order. The court found the rejection of rectification applications by the successor officer to be erroneous and set aside the orders, directing reconsideration of the applications. As a result, the writ petitions were allowed, and pending applications were disposed of as infructuous. en-us Mon, 20 Nov 2017 00:00:00 +0530 Mon, 05 Feb 2018 08:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354801 The court interpreted Section 74 of the Finance Act, 1994, regarding rectification of mistakes by the Central Excise Officer. It held that the provision should be understood to refer to the jurisdictional officer, not the individual officer who passed the order. The court found the rejection of rectification applications by the successor officer to be erroneous and set aside the orders, directing reconsideration of the applications. As a result, the writ petitions were allowed, and pending applications were disposed of as infructuous. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354801