https://www.taxtmi.com/caselaws?id=94270 A rectification application failed where the Tribunal held that its earlier decision was based on the assessee's own admission and the larger bench ruling in Machine Builders, which already covered the dispute against the assessee. It further found that the expressions in that ruling were broad enough to include the phrase "nil duty paid" in Notification No. 202/88, so no apparent mistake arose from its application. A later decision not cited at the original hearing could not support rectification, and the application was treated as an impermissible attempt to reargue the matter and obtain review. No rectifiable error was established. en-us Fri, 03 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94270 A rectification application failed where the Tribunal held that its earlier decision was based on the assessee's own admission and the larger bench ruling in Machine Builders, which already covered the dispute against the assessee. It further found that the expressions in that ruling were broad enough to include the phrase "nil duty paid" in Notification No. 202/88, so no apparent mistake arose from its application. A later decision not cited at the original hearing could not support rectification, and the application was treated as an impermissible attempt to reargue the matter and obtain review. No rectifiable error was established. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94270