https://www.taxtmi.com/caselaws?id=92774 Rectification was confined to mistakes apparent on the face of the record and could not be used to reopen the classification of grinding media balls, so reclassification was refused. The limitation plea had been raised but not examined earlier, so it required fresh consideration by the Commissioner and the matter was remanded on that issue. Small-scale exemption and Modvat credit could not be introduced for the first time in rectification proceedings because they involved fresh substantive claims needing factual examination, so those claims were not entertained. en-us Fri, 22 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92774 Rectification was confined to mistakes apparent on the face of the record and could not be used to reopen the classification of grinding media balls, so reclassification was refused. The limitation plea had been raised but not examined earlier, so it required fresh consideration by the Commissioner and the matter was remanded on that issue. Small-scale exemption and Modvat credit could not be introduced for the first time in rectification proceedings because they involved fresh substantive claims needing factual examination, so those claims were not entertained. Case-Laws Central Excise Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92774