https://www.taxtmi.com/caselaws?id=366516 The Tribunal dismissed the Rectification of Mistake (ROM) applications, ruling that they did not demonstrate any mistake apparent from the record as defined under Section 35C(2) of the Central Excise Act, 1944. The applications were deemed as attempts to reargue the case, which is not permissible under the guise of rectification. Consequently, the applications were rejected, and the order was pronounced in court. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 06 Sep 2018 08:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366516 The Tribunal dismissed the Rectification of Mistake (ROM) applications, ruling that they did not demonstrate any mistake apparent from the record as defined under Section 35C(2) of the Central Excise Act, 1944. The applications were deemed as attempts to reargue the case, which is not permissible under the guise of rectification. Consequently, the applications were rejected, and the order was pronounced in court. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366516