https://www.taxtmi.com/caselaws?id=359530 Rectification of mistake under section 35C of the Central Excise Act, 1944 is confined to a mistake apparent on the face of the record and cannot be used to raise a new issue or secure a finding on a point not taken in the grounds of appeal or argued at the hearing. The application sought inclusion of an option to pay penalty at 25% of the confirmed demand, but that relief had not been raised earlier. The rectification application was therefore not maintainable and was dismissed. en-us Wed, 10 Jan 2018 00:00:00 +0530 Tue, 01 May 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359530 Rectification of mistake under section 35C of the Central Excise Act, 1944 is confined to a mistake apparent on the face of the record and cannot be used to raise a new issue or secure a finding on a point not taken in the grounds of appeal or argued at the hearing. The application sought inclusion of an option to pay penalty at 25% of the confirmed demand, but that relief had not been raised earlier. The rectification application was therefore not maintainable and was dismissed. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359530