https://www.taxtmi.com/caselaws?id=95264 Rectification of a final order requires a clear, apparent mistake on the record; a later statutory amendment cannot retrospectively create a ground for correction where none existed when the order was passed. The goods had been cleared under approved classification and price lists, and the earlier final orders rested on binding Supreme Court authority and the facts then before the Tribunal. As no rectifiable error was shown in those orders, the petitions for rectification were rejected and the final orders were left undisturbed. en-us Fri, 22 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95264 Rectification of a final order requires a clear, apparent mistake on the record; a later statutory amendment cannot retrospectively create a ground for correction where none existed when the order was passed. The goods had been cleared under approved classification and price lists, and the earlier final orders rested on binding Supreme Court authority and the facts then before the Tribunal. As no rectifiable error was shown in those orders, the petitions for rectification were rejected and the final orders were left undisturbed. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95264