C.A. No. 004409 / 2010
CCE, MUMBAI vs RDC CONCRETE (INDIA) PRIVATE LIMITED
Status
DISPOSED
Order Date
09-08-2011
Filed On
30-03-2010 05:39 PM
AI Summary
Under Section 35C(2) of the Central Excise Act, 1944, a "mistake apparent from the record" must be patent and obvious, and a tribunal exercising rectification jurisdiction cannot re-appreciate evidence or adopt a different legal view, as doing so amounts to an impermissible review of its own order.