https://www.taxtmi.com/caselaws?id=50921 The Appellate Tribunal CEGAT, Mumbai, considered whether the failure to address a ground in an appeal, not argued before the Bench, constitutes a mistake necessitating rectification under Section 35C(2) of the Act. The Tribunal concluded that rectification was not warranted in such cases, aligning with the Madras Bench's decision. However, the Tribunal highlighted the importance of rectifying apparent mistakes related to overlooking settled legal principles. Consequently, the Tribunal allowed the rectification application, emphasizing the significance of correcting such oversights to uphold the integrity of the judicial process. en-us Thu, 15 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50921 The Appellate Tribunal CEGAT, Mumbai, considered whether the failure to address a ground in an appeal, not argued before the Bench, constitutes a mistake necessitating rectification under Section 35C(2) of the Act. The Tribunal concluded that rectification was not warranted in such cases, aligning with the Madras Bench's decision. However, the Tribunal highlighted the importance of rectifying apparent mistakes related to overlooking settled legal principles. Consequently, the Tribunal allowed the rectification application, emphasizing the significance of correcting such oversights to uphold the integrity of the judicial process. Case-Laws Central Excise Thu, 15 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50921