https://www.taxtmi.com/caselaws?id=32710 The Supreme Court dismissed the revenue's appeal under Section 35L(B) of the Central Excise Act, 1944, challenging the Tribunal's order. The Tribunal's rejection of the revenue's rectification application based on a Commissioner's classification order was upheld, as the Court found no apparent mistake in the order under Section 35(c)(2) of the Act. The Court emphasized the limited scope of rectification and concluded that the Tribunal's decision did not warrant further review, resulting in the dismissal of the Civil Appeal. en-us Mon, 16 Mar 2009 00:00:00 +0530 Thu, 30 Apr 2009 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32710 The Supreme Court dismissed the revenue's appeal under Section 35L(B) of the Central Excise Act, 1944, challenging the Tribunal's order. The Tribunal's rejection of the revenue's rectification application based on a Commissioner's classification order was upheld, as the Court found no apparent mistake in the order under Section 35(c)(2) of the Act. The Court emphasized the limited scope of rectification and concluded that the Tribunal's decision did not warrant further review, resulting in the dismissal of the Civil Appeal. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32710