1997 (11) TMI 332 - AT - Central Excise

Summary

The Revenue filed an application for rectification of mistake under Section 35C(2) of the Act regarding Final Order No. 3443/96-A, dated 16-9-1996. The appeal was dismissed due to lack of proper authorization as it was not signed by the Collector. The Tribunal found no mistake in the order and dismissed the application. The department was permitted to file an application for restoration of the appeal.