2001 (8) TMI 651
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is a Misc. Application filed by M/s. Aristo Pharmaceuticals Ltd. for rectification of mistake said to have crept in the Misc. Order No. 8/2001-C, dated 19-1-2001. 2. The Applicants have submitted in their letter dated 14-7-2001 that they do not wish to be represented in the hearing and have requested that the matter he dec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation is found in the said final order; that since the observation is not in the said order, it is clear that there was a mistake apparent in the Order No. 8/2001-C, dated 19-1-2001. 3. Opposing the prayer, Shri M.D. Singh, learned SDR, submitted that under Section 35C(2), the Appellate Tribunal may, with a view to rectifying any mistake apparent from the record, amend any order passed und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....c. Application is not maintainable in view of the specific provisions contained in Section 35C(2) of the Central Excise Act which reads as under :- "(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amend....
TaxTMI