2018 (9) TMI 730

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.... Shri Pawan Kumar, Superintendent/AR for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This application is filed for rectification of mistake in Final Order No. A/31517/2017 dated 15.09.2017. 2. Learned Counsel submits that the error which is apparent on the fact of the record is that the appellant had, in the grounds of appeal had argued that the entire demand is hit by limitation. T....

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....ct of Krishnapatnam Oils and Fats Pvt Ltd [2017-TIOL-4412-CESTAT-HYD]. 3. Learned Departmental Representative submits that under a guise of rectification of mistake, the entire case is being sought to be argued which is not the mandate of the provisions of Section 35C of the Central Excise Act, 1944. He submits that this is what Hon'ble High Court of Karnataka Held in the case of Mc Dowell & ....