https://www.taxtmi.com/caselaws?id=90826 An appellate order that fails to decide material grounds specifically raised in the Revenue's appeal may be treated as containing an apparent mistake. Here, the Tribunal had addressed only the classification of chlorine tablets and omitted findings on other goods, duty computation, exemption benefits, and penalty. That omission justified rectification, so the earlier final order was recalled and the connected matters were restored for fresh hearing. The stated principle is that non-adjudication of issues expressly urged before the Tribunal can support recall in rectification proceedings. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90826 An appellate order that fails to decide material grounds specifically raised in the Revenue's appeal may be treated as containing an apparent mistake. Here, the Tribunal had addressed only the classification of chlorine tablets and omitted findings on other goods, duty computation, exemption benefits, and penalty. That omission justified rectification, so the earlier final order was recalled and the connected matters were restored for fresh hearing. The stated principle is that non-adjudication of issues expressly urged before the Tribunal can support recall in rectification proceedings. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90826