https://www.taxtmi.com/caselaws?id=46469 SC dismissed the rectification application, holding that the earlier order of 24 July 1998 was not vitiated by a mistake apparent on the record. The Court observed the original decision relied on reports and the respondents' own literature, and even if the Tribunal reached the same conclusion on rehearing, that would not establish an apparent error. Consequently, rectification under Section 35C(2) was unavailable and the impugned order was set aside, restoring the 24 July 1998 order. en-us Wed, 04 Dec 2002 00:00:00 +0530 Mon, 29 Sep 2025 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46469 SC dismissed the rectification application, holding that the earlier order of 24 July 1998 was not vitiated by a mistake apparent on the record. The Court observed the original decision relied on reports and the respondents' own literature, and even if the Tribunal reached the same conclusion on rehearing, that would not establish an apparent error. Consequently, rectification under Section 35C(2) was unavailable and the impugned order was set aside, restoring the 24 July 1998 order. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46469