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Apart from the above, we also note that the appellant’s earlier ROM application stands rejected by the Tribunal vide its order dated 18.05.2018 refers (supra). The provisions of Section 35C of the Central Excise Act refers to the mistake in the Final Order of the Tribunal and not to a mistake in the order passed on the rectification of mistake application. This is well settled law that no rectification of mistake application can be filed in respect of an order passed on ROM. This was so observed by the Tribunal in the case of Anchor Electricals vs. CCE, Dehradun vide Misc. Order No. 50608/2018 dated 31.08.2018. It stand held that there is no provision for filing second rectification of mistake application and the same amounts to abuse of process of the law especially in view of the fact that the earlier ROM has been dismissed.