https://www.taxtmi.com/caselaws?id=96222 A rectification of mistake application cannot succeed merely because a limitation provision in the Central Excise Act was later amended retrospectively. The Tribunal held that the final order was correct on the law prevailing when it was passed, and a subsequent statutory amendment does not by itself amount to a mistake warranting rectification. The application was therefore not maintainable and the earlier final order remained undisturbed. en-us Fri, 08 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96222 A rectification of mistake application cannot succeed merely because a limitation provision in the Central Excise Act was later amended retrospectively. The Tribunal held that the final order was correct on the law prevailing when it was passed, and a subsequent statutory amendment does not by itself amount to a mistake warranting rectification. The application was therefore not maintainable and the earlier final order remained undisturbed. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96222