https://www.taxtmi.com/caselaws?id=75550 Rectification proceedings are limited to mistakes apparent from the record and cannot be used to seek review of an earlier decision. The Tribunal held that the assessee's argument on physician's samples had already been considered, including the marketability test based on capability or suitability for sale and use. A statutory prohibition on sale under another law did not by itself show that the goods were incapable of being sold. As no apparent error was shown, the rectification application was not maintainable and was rightly rejected, leaving the earlier order undisturbed. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75550 Rectification proceedings are limited to mistakes apparent from the record and cannot be used to seek review of an earlier decision. The Tribunal held that the assessee's argument on physician's samples had already been considered, including the marketability test based on capability or suitability for sale and use. A statutory prohibition on sale under another law did not by itself show that the goods were incapable of being sold. As no apparent error was shown, the rectification application was not maintainable and was rightly rejected, leaving the earlier order undisturbed. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75550