https://www.taxtmi.com/caselaws?id=95409 A request to recall or amend an earlier CEGAT order under section 35C(2) of the Central Excise Act, 1944 was held not maintainable where the only basis was a later Supreme Court decision reversing the High Court view followed in the original order. The earlier order was passed on the law then prevailing, and a subsequent higher-court ruling did not, by itself, create a mistake apparent on the record. The approach was consistent with the Larger Bench view that supervening precedent is not enough for rectification. The rectification application was rejected and the original appellate order remained undisturbed. en-us Wed, 17 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95409 A request to recall or amend an earlier CEGAT order under section 35C(2) of the Central Excise Act, 1944 was held not maintainable where the only basis was a later Supreme Court decision reversing the High Court view followed in the original order. The earlier order was passed on the law then prevailing, and a subsequent higher-court ruling did not, by itself, create a mistake apparent on the record. The approach was consistent with the Larger Bench view that supervening precedent is not enough for rectification. The rectification application was rejected and the original appellate order remained undisturbed. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95409