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<h1>Tribunal rejects Revenue's rectification plea on WIPLAM Boards classification, siding with assessee.</h1> <h3>COMMISSIONER OF C. EX., COCHIN Versus WESTERN INDIA PLYWOODS LTD.</h3> The Appellate Tribunal CEGAT, Bangalore rejected Revenue's application for rectification of mistakes in Final Order No. 74/2002 regarding WIPLAM Boards ... Rectification of mistake - Adjudication - Res-judicata The Appellate Tribunal CEGAT, Bangalore rejected a miscellaneous application filed by Revenue for rectification of mistakes in Final Order No. 74/2002 regarding the classification of WIPLAM Boards. The Tribunal decided in favor of the assessee, stating that different stands by the Revenue at different stages cannot be considered a mistake apparent from the records. The application for rectification was rejected.