https://www.taxtmi.com/caselaws?id=95129 A rectification application failed because no mistake apparent from the record was shown in the Tribunal's final order. The Revenue relied on a later-cited Supreme Court order and a subsequent Tribunal decision, but the Supreme Court order had not been placed before or relied upon at the hearing, and the other Tribunal decision was rendered after the impugned order. On that basis, neither authority could establish an existing apparent error in the original order, and the rectification request was rejected. en-us Fri, 24 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95129 A rectification application failed because no mistake apparent from the record was shown in the Tribunal's final order. The Revenue relied on a later-cited Supreme Court order and a subsequent Tribunal decision, but the Supreme Court order had not been placed before or relied upon at the hearing, and the other Tribunal decision was rendered after the impugned order. On that basis, neither authority could establish an existing apparent error in the original order, and the rectification request was rejected. Case-Laws Customs Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95129