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of <h1>Appeal Dismissed for Late-Filed Rectification Application Matching Appeal Grounds. Commissioner Acknowledges Mistake, Case Closed.</h1> <h3>COMMISSIONER OF CENTRAL EX., PUNE-I Versus SHREE PRE-COATED STEEL LTD.</h3> The Supreme Court dismissed the appeal against the Tribunal's order due to a late-filed rectification application containing the same grounds as the ... Rectification of mistake The appeal against the Tribunal's order was dismissed by the Supreme Court. The application for rectification of mistake was filed late and contained the same grounds as the appeal before the Supreme Court. The Commissioner admitted the mistake, expressing regret, and the matter was closed.
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