COMMNR.OF CENTRAL EXCISE, VADODARA vs M/S STEELCO GUJARAT LTD. — C.A. No. 5685 - 5686/2000

Summary The Supreme Court allowed the Commissioner of Central Excise's appeals, setting aside the Tribunal's rectification order. The Court held that the Tribunal exceeded its limited power under Section 35-C(2) of the Central Excise Act—which permits only rectification of manifest errors—by re-hearing and re-deciding the suppression of Cold Rolled Coils case on merit after initially upholding the demand and penalty. The error regarding plant performance reports versus RGI register entries was debatable, not manifest, and the Tribunal's rectification improperly functioned as a review. The respondent's pending reference application under Section 35-G may now proceed before the Tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.