CCE, MUMBAI vs RDC CONCRETE (INDIA) PRIVATE LIMITED

The Supreme Court held that the CESTAT exceeded its jurisdiction under Section 35C(2) of the Central Excise Act, 1944 by modifying its final order dated 4th November, 2008, which upheld a duty demand and penalties, to quash the entire demand and penalties based on a rectification application. The Court established that rectification is limited to correcting apparent mistakes and does not allow for a substantive change in legal views or a reappreciation of evidence. Consequently, the Court set aside the CESTAT's rectified order, reaffirming the limitations of the Tribunal's powers under the Act.