https://www.taxtmi.com/caselaws?id=96032 Rectification cannot be used to reopen a final CEGAT order unless a mistake of fact or law apparent on the face of the record is shown. The Tribunal found that its earlier observations on classification under Chapter 52 were based on the material then available, and mere dissatisfaction with those findings did not justify recall. It also held that the remand for fresh decision did not restrict the adjudicating authority's power to determine the classification issue afresh in accordance with law, and no ambiguity existed requiring clarification. The applications for rectification, recall, and clarification were therefore rejected, leaving the remand order intact. en-us Wed, 13 Jun 2001 00:00:00 +0530 Fri, 16 Dec 2011 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96032 Rectification cannot be used to reopen a final CEGAT order unless a mistake of fact or law apparent on the face of the record is shown. The Tribunal found that its earlier observations on classification under Chapter 52 were based on the material then available, and mere dissatisfaction with those findings did not justify recall. It also held that the remand for fresh decision did not restrict the adjudicating authority's power to determine the classification issue afresh in accordance with law, and no ambiguity existed requiring clarification. The applications for rectification, recall, and clarification were therefore rejected, leaving the remand order intact. Case-Laws Central Excise Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96032