2007 (1) TMI 61 - AT - Central Excise

Rectification of Mistake - Appellants filed application is for rectification of apparent mistake in the order - Held that rectification not possible as per Section 352(c) and also so-called mistake is not found in the order

Summary

The Appellate Tribunal CESTAT, Chennai dismissed an application for rectification of a delay condonation order due to lack of explanation for delay after 23-10-2003. The tribunal found that the mistake alleged did not exist in their original order and that rectification was not applicable in this case. The application was ultimately dismissed.