https://www.taxtmi.com/caselaws?id=794441 Non-consideration of a material submission based on the Supreme Court's Larsen & Toubro decision was treated as a mistake apparent on the face of the record under Section 35C of the Central Excise Act, 1944. The Tribunal held that where a binding precedent relied on at hearing is omitted from consideration, rectification may extend to recall of the final order so the appeal can be reheard. On that basis, the rectification application was allowed, the final order was recalled, and the appeal was restored for rehearing. en-us Wed, 01 Jul 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794441 Non-consideration of a material submission based on the Supreme Court's Larsen & Toubro decision was treated as a mistake apparent on the face of the record under Section 35C of the Central Excise Act, 1944. The Tribunal held that where a binding precedent relied on at hearing is omitted from consideration, rectification may extend to recall of the final order so the appeal can be reheard. On that basis, the rectification application was allowed, the final order was recalled, and the appeal was restored for rehearing. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794441