https://www.taxtmi.com/caselaws?id=45545 Rectification under Section 35C(2) of the Central Excise Act is confined to mistakes apparent on the face of the record; it cannot be used to reappraise evidence or seek fresh reasoning, so rejection of the rectification applications was upheld. An appellate order is unsustainable where material grounds raised in the memorandum of appeal, including limitation and the stock verification challenge, are not dealt with; the Tribunal's dismissal order was therefore quashed and the appeal remanded for fresh disposal after consideration of all pressed grounds. en-us Wed, 17 May 2000 00:00:00 +0530 Mon, 12 Jul 2010 13:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45545 Rectification under Section 35C(2) of the Central Excise Act is confined to mistakes apparent on the face of the record; it cannot be used to reappraise evidence or seek fresh reasoning, so rejection of the rectification applications was upheld. An appellate order is unsustainable where material grounds raised in the memorandum of appeal, including limitation and the stock verification challenge, are not dealt with; the Tribunal's dismissal order was therefore quashed and the appeal remanded for fresh disposal after consideration of all pressed grounds. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45545