2000 (12) TMI 311

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..... s is an application filed by the Revenue for rectification of mistake apparent from record of the Tribunal Final Order Nos. 495-499/99-C, dated 26-6-1999. 2. When the matter was called no one was present on behalf of the Respondents. In fact the notices issued to them had been received back from the Postal Department undelivered. We, therefore, heard Dr. D. K. Verma, SDR, and perused the records .....

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..... , - 2000 (122) E.L.T. 282 (T-LB), that a subsequent decision of the Supreme Court cannot form the basis for rectification of mistake under Section 35 C(2) of the Central Excise Act. As the judgment of the Supreme Court has been pronounced much after the final order passed by the Tribunal, it cannot be said that there is an error apparent on the record of the order. Accordingly, following the ratio .....

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