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<h1>CESTAT rejects Revenue's second rectification application, cites failure to raise issue earlier</h1> <h3>CCE, Jaipur Versus M/s Shree Logistics Pvt. Limited</h3> CCE, Jaipur Versus M/s Shree Logistics Pvt. Limited - TMI The Appellate Tribunal CESTAT NEW DELHI rejected the second rectification of mistake application by the Revenue regarding an issue in the Final Order dated 31st October, 2017, stating it should have been raised during the first rectification application. The application was rejected.