https://www.taxtmi.com/caselaws?id=89938 In rectification proceedings, only an error apparent from the record could be corrected. The Tribunal remitted the assessee's omitted claims for deduction of duty from the cum-duty price and for Modvat credit on inputs for fresh adjudication, because those issues required examination of evidence by the original authority. It rejected the plea that the classification list remained provisional after partial finalisation, finding no mistake apparent from the record. It also dismissed the alleged breach of natural justice in the Assistant Commissioner's order, holding that the objection did not disclose a rectifiable error. en-us Mon, 07 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89938 In rectification proceedings, only an error apparent from the record could be corrected. The Tribunal remitted the assessee's omitted claims for deduction of duty from the cum-duty price and for Modvat credit on inputs for fresh adjudication, because those issues required examination of evidence by the original authority. It rejected the plea that the classification list remained provisional after partial finalisation, finding no mistake apparent from the record. It also dismissed the alleged breach of natural justice in the Assistant Commissioner's order, holding that the objection did not disclose a rectifiable error. Case-Laws Central Excise Mon, 07 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89938