2001 (12) TMI 655 - AT - Central Excise

Summary

The appellants alleged that a mistake was made in not considering their submissions in a previous case, but the Tribunal found that the plea of financial hardships was already addressed in the final order. The Tribunal rejected the request to delete a specific paragraph from the final order and stated that the alleged non-consideration of submissions does not qualify as a "mistake apparent from the record" under Section 35C(2) of the Central Excise Act. The application for rectification was therefore rejected.