https://www.taxtmi.com/caselaws?id=87470 A rectification of mistake application was held not maintainable where the applicant relied on a prior precedent supporting Modvat credit on Triethylene Glycol that had not been cited at the original hearing. The omission to refer to that decision did not constitute a mistake apparent from the record. As the application effectively sought reconsideration of the final order on the merits, it amounted to a review request rather than rectification. The application was therefore dismissed. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87470 A rectification of mistake application was held not maintainable where the applicant relied on a prior precedent supporting Modvat credit on Triethylene Glycol that had not been cited at the original hearing. The omission to refer to that decision did not constitute a mistake apparent from the record. As the application effectively sought reconsideration of the final order on the merits, it amounted to a review request rather than rectification. The application was therefore dismissed. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87470