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TMI Blog1991 (2) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... : Harish Chander, Vice President]. By the present rectification of mistake application filed in terms of provisions of sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944, the applicants have made a prayer for the rectification of the mistake by reopening of the order No. 53/90-B1 dated 30th April, 1990. A notice of hearing dated 26th November, 1990 was sent per registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the appellant that the revision application dated 17th April, 1989 does not fall within the jurisdiction of the Central Government and the papers were returned to the appellant for filing an appeal before the CEGAT and had also attached copy of the revision application along with that letter. When the Bench had passed the order No. 53/90-B1 dated 30th April, 1990, this letter was not looked i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee-firm was a genuine firm or not and in order to decide that point, if it felt that it had committed certain mistakes in not looking into the material already on record, the effect of the error, had been that it had to consider the matter on that basis. Therefore, this cannot be said to be a case of review in the strict sense of the term. Consequently, we are of the opinion that the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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