https://www.taxtmi.com/caselaws?id=82116 Rectification of mistake was held unavailable where the earlier Tribunal order had already limited the duty demand period from 18-1-1989 to 20-3-1989 to 25-1-1989 to 20-3-1989. On that basis, turnover for 18-1-1989 to 24-1-1989 stood excluded, and only turnover for 25-1-1989 to 20-3-1989 remained relevant for applying the exemption under Notification No. 175/86. The exemption limit of Rs. 15 lakhs had to be deducted from that relevant turnover, and the requested correction did not show any mistake apparent from the record. The rectification petition was therefore misconceived and not maintainable. en-us Mon, 22 Jul 1991 00:00:00 +0530 Sat, 02 Jul 2011 10:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82116 Rectification of mistake was held unavailable where the earlier Tribunal order had already limited the duty demand period from 18-1-1989 to 20-3-1989 to 25-1-1989 to 20-3-1989. On that basis, turnover for 18-1-1989 to 24-1-1989 stood excluded, and only turnover for 25-1-1989 to 20-3-1989 remained relevant for applying the exemption under Notification No. 175/86. The exemption limit of Rs. 15 lakhs had to be deducted from that relevant turnover, and the requested correction did not show any mistake apparent from the record. The rectification petition was therefore misconceived and not maintainable. Case-Laws Central Excise Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82116