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<h1>Application for Rectification Dismissed Due to Improper Service</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MUMBAI Versus PARAS TRADING CO.</h3> The Appellate Tribunal CEGAT, Mumbai dismissed the application seeking rectification of an order due to improper service of the show cause notice, which ... Rectification of mistake The Appellate Tribunal CEGAT, Mumbai dismissed the application seeking rectification of an order, as it was found that the show cause notice was not served on the appellant as required by law. The notice was mistakenly served on the appellant's neighbour, which did not constitute proper service. The application was dismissed.