https://www.taxtmi.com/caselaws?id=92733 An earlier appellate order was found to contain an apparent mistake because it addressed only classification and omitted the grounds on limitation, bona fide belief, exemption notification, and penalty, all of which had been raised before the lower authority and in the appeal memo. Rectification was therefore confined to the omitted issues, which were set aside for fresh consideration on limitation and penalty with an opportunity of hearing. The classification finding, however, had already been recorded and could not be reopened through rectification. en-us Fri, 03 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 16:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92733 An earlier appellate order was found to contain an apparent mistake because it addressed only classification and omitted the grounds on limitation, bona fide belief, exemption notification, and penalty, all of which had been raised before the lower authority and in the appeal memo. Rectification was therefore confined to the omitted issues, which were set aside for fresh consideration on limitation and penalty with an opportunity of hearing. The classification finding, however, had already been recorded and could not be reopened through rectification. Case-Laws Central Excise Fri, 03 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92733