2001 (12) TMI 655

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..... ondent. [Order]. In this application, the appellants have alleged that certain submission made by them before the Bench at the time of hearing on the appeal was not considered and that such non-consideration amounts to apparent mistake, which requires to be rectified under Section 35C(2) of the Central Excise Act, 1944. From para 2 of the application, their grievance appears to be that t .....

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..... nal order after taking into account the ratio of the cited decision of the Tribunal. 4. Ld. SDR, on the other hand, submits that the plea of financial hardships made by the assessee has been well taken care of in para 8 of the final order of this Tribunal. He further submits that the alleged ground of non-consideration of case law at the final hearing stage of the appeal is no ground for an appl .....

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..... para 8 of the final order. As regards his submission that certain submissions of the applicants were not considered by the Bench at the time of passing the final order, I observe that, as rightly pointed out by ld. SDR, any such non-consideration can hardly constitute a mistake apparent from the record within the meaning of this expression under Section 35C(2) of the Central Excise Act. Therefor .....

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