https://www.taxtmi.com/caselaws?id=92982 A rectification application filed after final disposal of the appeal was not maintainable because the applicant failed to establish a clear legal entitlement to act for the deceased appellant. Rule 22 of the CEGAT (Procedure) Rules was held to apply only to continuation of pending proceedings by a legal representative, not to reopen a concluded matter. The Tribunal also held that the alleged mistakes were either already examined earlier or amounted to fresh grounds beyond rectification, since they did not disclose any error apparent on the record. The application was rejected. en-us Mon, 12 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92982 A rectification application filed after final disposal of the appeal was not maintainable because the applicant failed to establish a clear legal entitlement to act for the deceased appellant. Rule 22 of the CEGAT (Procedure) Rules was held to apply only to continuation of pending proceedings by a legal representative, not to reopen a concluded matter. The Tribunal also held that the alleged mistakes were either already examined earlier or amounted to fresh grounds beyond rectification, since they did not disclose any error apparent on the record. The application was rejected. Case-Laws Central Excise Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92982