https://www.taxtmi.com/caselaws?id=101126 The Tribunal held that the earlier order had considered admissibility of Modvat credit and penalty together on the same factual matrix, including the relevant procedural rules governing movement and processing of inputs. Because the observations were not confined to penalty and no separate omission or patent mistake was shown, rectification was not warranted. The rectification application was rejected. en-us Fri, 25 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101126 The Tribunal held that the earlier order had considered admissibility of Modvat credit and penalty together on the same factual matrix, including the relevant procedural rules governing movement and processing of inputs. Because the observations were not confined to penalty and no separate omission or patent mistake was shown, rectification was not warranted. The rectification application was rejected. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101126