https://www.taxtmi.com/caselaws?id=97965 The Appellate Tribunal CEGAT, New Delhi rejected the revenue's application for rectification of mistake in Final Order No. 699/98-D. The Tribunal upheld the classification of fabrics by M/s. Madura Coats Ltd. under tariff Heading 52.05, dismissing the revenue's argument for classification under Heading 59.09. The Tribunal emphasized that a mistake apparent on record must be clear and not a matter of legal debate, citing a Supreme Court precedent. Consequently, the application for rectification was denied. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97965 The Appellate Tribunal CEGAT, New Delhi rejected the revenue's application for rectification of mistake in Final Order No. 699/98-D. The Tribunal upheld the classification of fabrics by M/s. Madura Coats Ltd. under tariff Heading 52.05, dismissing the revenue's argument for classification under Heading 59.09. The Tribunal emphasized that a mistake apparent on record must be clear and not a matter of legal debate, citing a Supreme Court precedent. Consequently, the application for rectification was denied. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97965