1997 (11) TMI 332

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..... ndent. [Order per : G.A. Brahma Deva, Member (J)]. This is an application filed by the Revenue for rectification of mistake under Section 35C(2) of the Act with reference to the Final Order No. 3443/96-A, dated 16-9-1996. 2. Heard Shri Srivastava, ld. DR for the Revenue. Respondents were represented by Shri C.L. Sawhney, Advocate. 3. Through the said order, appeal was dismissed for w .....

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..... , no mistake has crept in the order and this is not a case to rectify the mistake. To rectify a mistake, not only it must arise from the order and it must be apparent from the record. Since such document was not there, it cannot be said that the Tribunal erred in passing the order. In the view we have taken, we do not find any substance in application filed by the department to rectify the mistake .....

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