https://www.taxtmi.com/caselaws?id=53365 Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to mistakes apparent from the record and cannot be used as a disguised review. A later Tribunal or court decision, not forming part of the record when the final order was passed, does not create a rectifiable error, and an earlier concession by counsel does not justify reopening the order where doing so would require reappreciation and reversal of the concluded decision. The finality of appellate orders under Section 35C(4), subject only to further remedies under Sections 35G and 35L, reinforces this limitation, so the rectification application was rejected as not maintainable. en-us Fri, 24 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53365 Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to mistakes apparent from the record and cannot be used as a disguised review. A later Tribunal or court decision, not forming part of the record when the final order was passed, does not create a rectifiable error, and an earlier concession by counsel does not justify reopening the order where doing so would require reappreciation and reversal of the concluded decision. The finality of appellate orders under Section 35C(4), subject only to further remedies under Sections 35G and 35L, reinforces this limitation, so the rectification application was rejected as not maintainable. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53365