https://www.taxtmi.com/caselaws?id=97661 The Tribunal rejected the applications for rectification, finding no error apparent on the record of the final order. The issue of Modvat credit was not before the Tribunal during the appeals, which did not decide against the credit's admissibility but held the Appellants liable to pay duty, adjustable against available Modvat credit. The Tribunal emphasized the non-citation of the Supreme Court decision during the hearing and clarified that the omission to cite an authority does not constitute an error on the face of the record, referencing relevant case law to support its decision. en-us Tue, 24 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97661 The Tribunal rejected the applications for rectification, finding no error apparent on the record of the final order. The issue of Modvat credit was not before the Tribunal during the appeals, which did not decide against the credit's admissibility but held the Appellants liable to pay duty, adjustable against available Modvat credit. The Tribunal emphasized the non-citation of the Supreme Court decision during the hearing and clarified that the omission to cite an authority does not constitute an error on the face of the record, referencing relevant case law to support its decision. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97661