2002 (8) TMI 491

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.... Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are eight applications filed by the applicants under Section 35 (2) of the Central Excise Act for rectification of mistakes with reference to the Order No. 974 to 984/97 dated 29-4-97. 2. Shri A.K.J. Nambiar learned counsel appearing for the applicants in support of the applicati....

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.... was held that "...... since Directors are also concerned with findings in question, they are also liable to penalty and in the circumstances the penalty imposed on them is reduced to Rs. 10,000/-". 3. He contended that in the absence of specific findings with regard to Directors, Personal involvement in the affairs, there was no justification to impose penalty. He cited a series of decisi....

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....e by both sides, the Tribunal has arrived at the proper conclusion in holding that the Directors were also involved in the offence and accordingly they are liable to penalty. He said that specific finding on the issue is not necessary with reference to involvement since the Tribunal has come to the conclusion based upon the corroborative evidences placed on record, the points raised by the appella....

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....rightly argued by the DR. The power exercised by the Tribunal under sub-section (2) of Section 35(C) of the Central Excise and Salt Act, 1944 for rectification of any mistake apparent from the record is narrow in scope. It cannot be a power of review so as to reverse an earlier order voluntarily passed. To rectify a mistake it must be a mistake, it must be apparent on the record and does not call ....