https://www.taxtmi.com/caselaws?id=31035 The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that as the plea was not raised earlier by the Departmental Representative, there was no error on the face of the record. The Tribunal is not obligated to address all grounds if some have been argued. Since the order did not present any legal question, the application was dismissed. en-us Tue, 20 Mar 2007 00:00:00 +0530 Wed, 08 Apr 2009 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31035 The High Court of Allahabad rejected the Revenue's rectification application under Section 35C(2) of the Central Excise Act, 1944. The Tribunal ruled that as the plea was not raised earlier by the Departmental Representative, there was no error on the face of the record. The Tribunal is not obligated to address all grounds if some have been argued. Since the order did not present any legal question, the application was dismissed. Case-Laws Central Excise Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31035