https://www.taxtmi.com/caselaws?id=97167 Rectification under the Tribunal's limited review power was unavailable because no mistake apparent on the face of the record was shown. The Tribunal had already considered the cited earlier decisions and explained why they did not apply on the facts. It also held that the inputs were not fully duty paid, so benefit of Notification No. 208/83-C.E. was not available. A rectification application cannot be used to reargue the merits or seek a different inference from conclusions already recorded. The request for rectification was therefore rejected and the assessee's challenge failed. en-us Fri, 13 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97167 Rectification under the Tribunal's limited review power was unavailable because no mistake apparent on the face of the record was shown. The Tribunal had already considered the cited earlier decisions and explained why they did not apply on the facts. It also held that the inputs were not fully duty paid, so benefit of Notification No. 208/83-C.E. was not available. A rectification application cannot be used to reargue the merits or seek a different inference from conclusions already recorded. The request for rectification was therefore rejected and the assessee's challenge failed. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97167