https://www.taxtmi.com/caselaws?id=48972 A mere note of proceedings in the order sheet, when it is not an operative order, does not ordinarily amount to a rectifiable mistake under section 35C(2) of the Central Excise Act, 1944. The Tribunal treated the recorded note as a hearing note rather than a substantive order in the appeal, and found no surviving grievance because the date mentioned had already passed and the matter had been fixed for a later hearing. Rectification was therefore not accepted as a basis for interfering with the appeal proceedings, although consequential directions were issued for fresh hearing arrangements and notice to the parties. en-us Thu, 07 Jun 2001 00:00:00 +0530 Sat, 07 Aug 2010 14:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48972 A mere note of proceedings in the order sheet, when it is not an operative order, does not ordinarily amount to a rectifiable mistake under section 35C(2) of the Central Excise Act, 1944. The Tribunal treated the recorded note as a hearing note rather than a substantive order in the appeal, and found no surviving grievance because the date mentioned had already passed and the matter had been fixed for a later hearing. Rectification was therefore not accepted as a basis for interfering with the appeal proceedings, although consequential directions were issued for fresh hearing arrangements and notice to the parties. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48972