https://www.taxtmi.com/caselaws?id=73562 Rectification was confined to correcting the earlier order so it properly distinguished the pre-1-3-1979 import from the post-1-3-1979 imports, reflected the changed tariff position under Item 23A(4), and granted the corresponding appeal-specific relief. The plea that the duty demand in one appeal was time-barred failed because the necessary dates were not substantiated. No further rectification was allowed on refund, setting aside the classification, or the benefit of the notification, as no mistake apparent from the record was shown and those points had not been clearly pressed for decision. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73562 Rectification was confined to correcting the earlier order so it properly distinguished the pre-1-3-1979 import from the post-1-3-1979 imports, reflected the changed tariff position under Item 23A(4), and granted the corresponding appeal-specific relief. The plea that the duty demand in one appeal was time-barred failed because the necessary dates were not substantiated. No further rectification was allowed on refund, setting aside the classification, or the benefit of the notification, as no mistake apparent from the record was shown and those points had not been clearly pressed for decision. Case-Laws Central Excise Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73562