Commissioner Of Central Excise vs A.S.C.U. Ltd.

The Supreme Court addressed the application for rectification under Section 35C(2) of the Central Excise Act, 1944, emphasizing that the Appellate Tribunal's power is limited to correcting mistakes apparent from the record and does not extend to reviewing decisions. The Court held that a mistake must be obvious and not require extensive reasoning, aligning with precedents set in T.S. Balaram and Commissioner of Income Tax cases. The Court ultimately found that the Tribunal's reliance on certain reports did not constitute a rectifiable mistake under the Act.