https://www.taxtmi.com/caselaws?id=46858 The Supreme Court held that while the Tribunal had the authority to rectify errors under Sec. 35C of the Central Excise Act, the power was limited to correcting manifest errors and not for rehearing or redeciding matters. As the error in this case was debatable and not evident, the Court set aside the Tribunal's order that had previously set aside the demand against the respondent. The Court directed the Tribunal to hear and dispose of the reference application filed by the respondent promptly, with no costs awarded in the case. en-us Wed, 10 Dec 2003 00:00:00 +0530 Fri, 20 Jun 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46858 The Supreme Court held that while the Tribunal had the authority to rectify errors under Sec. 35C of the Central Excise Act, the power was limited to correcting manifest errors and not for rehearing or redeciding matters. As the error in this case was debatable and not evident, the Court set aside the Tribunal's order that had previously set aside the demand against the respondent. The Court directed the Tribunal to hear and dispose of the reference application filed by the respondent promptly, with no costs awarded in the case. Case-Laws Central Excise Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46858