2007 (1) TMI 68 - AT - Central Excise

Rectification of mistake - Appellants filed application for rectification of apparent mistake in order dismissing the condonation of delay - application dismissed on the ground that application can t rectified u/s 35C(2) of the CEA

Summary

The appellants filed an application for rectification of an 'apparent mistake' in a previous order where their delay condonation application was dismissed. The Tribunal found no mistake in their order and dismissed the rectification application. The dismissal was based on the fact that a delay condonation application cannot be rectified under Section 35C(2) of the Central Excise Act.