https://www.taxtmi.com/caselaws?id=94083 Rectification of an earlier order requires an error apparent from the record concerning an issue raised or requiring express consideration. A claim for Modvat credit based on permission under Rule 57T could not be introduced through rectification because the record and appeal memorandum did not show that the permission issue had been raised before the earlier Bench; rectification on that ground was rejected. However, failure to address penalty despite granting Modvat credit constituted an apparent mistake. The earlier order was modified to deal expressly with penalty, and the penalties were reduced. The rectification application therefore succeeded only on the penalty issue. en-us Tue, 19 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94083 Rectification of an earlier order requires an error apparent from the record concerning an issue raised or requiring express consideration. A claim for Modvat credit based on permission under Rule 57T could not be introduced through rectification because the record and appeal memorandum did not show that the permission issue had been raised before the earlier Bench; rectification on that ground was rejected. However, failure to address penalty despite granting Modvat credit constituted an apparent mistake. The earlier order was modified to deal expressly with penalty, and the penalties were reduced. The rectification application therefore succeeded only on the penalty issue. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94083