https://www.taxtmi.com/caselaws?id=81747 The rectification request failed because no error apparent on the face of the record was shown. The order had already found that the department was aware of the assessee's manufacture of M.M. monomers as an intermediate product, and on that basis held the demand time-barred; that finding went to the root of the demand's sustainability. Once limitation disposed of the matter, the remaining questions on duty liability became largely academic. The earlier view that M.M. monomers were marketable goods for excise purposes also provided no basis for interference, so rectification was rejected. en-us Fri, 20 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81747 The rectification request failed because no error apparent on the face of the record was shown. The order had already found that the department was aware of the assessee's manufacture of M.M. monomers as an intermediate product, and on that basis held the demand time-barred; that finding went to the root of the demand's sustainability. Once limitation disposed of the matter, the remaining questions on duty liability became largely academic. The earlier view that M.M. monomers were marketable goods for excise purposes also provided no basis for interference, so rectification was rejected. Case-Laws Central Excise Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81747