https://www.taxtmi.com/caselaws?id=314221 The Tribunal dismissed the Appellant's Application for Rectification of Mistake (ROM) against its final Order, concluding that the alleged errors did not qualify as 'Errors apparent on the record' under Section 35C(2) of the Central Excise Act, 1994. The Tribunal determined that addressing these errors would effectively modify the original Order, which is impermissible. It advised that the appropriate remedy for the Appellant is to pursue an appeal before a superior appellate forum, rather than seeking rectification through a ROM. Consequently, the Tribunal upheld its original decision, denying the Appellant's request for rectification. en-us Mon, 15 May 2023 00:00:00 +0530 Sun, 26 May 2024 14:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314221 The Tribunal dismissed the Appellant's Application for Rectification of Mistake (ROM) against its final Order, concluding that the alleged errors did not qualify as 'Errors apparent on the record' under Section 35C(2) of the Central Excise Act, 1994. The Tribunal determined that addressing these errors would effectively modify the original Order, which is impermissible. It advised that the appropriate remedy for the Appellant is to pursue an appeal before a superior appellate forum, rather than seeking rectification through a ROM. Consequently, the Tribunal upheld its original decision, denying the Appellant's request for rectification. Case-Laws Central Excise Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314221