https://www.taxtmi.com/caselaws?id=95115 A rectification application on mistake apparent from the record failed because the Tribunal found the earlier order correctly noted that the assessee had sought condonation of delay in filing the declaration under Rule 57T of the Central Excise Rules. On examination of the reply to the show cause notice, the record showed that such a request had in fact been made, so no apparent error existed in the prior finding. The application was therefore liable to be rejected. en-us Mon, 20 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 10:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95115 A rectification application on mistake apparent from the record failed because the Tribunal found the earlier order correctly noted that the assessee had sought condonation of delay in filing the declaration under Rule 57T of the Central Excise Rules. On examination of the reply to the show cause notice, the record showed that such a request had in fact been made, so no apparent error existed in the prior finding. The application was therefore liable to be rejected. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95115