https://www.taxtmi.com/caselaws?id=102263 A rectification request under the Central Excise Act failed because a subsequent validating amendment could not retroactively create a mistake apparent from the record in an order already passed. The Tribunal reasoned that, on the date of the final order, the validating assent had not yet become operative, so the original decision could not be treated as erroneous for having ignored a provision that was not then in force. No existing statutory provision was overlooked in the original order, and the application for rectification was rejected. en-us Mon, 17 Sep 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102263 A rectification request under the Central Excise Act failed because a subsequent validating amendment could not retroactively create a mistake apparent from the record in an order already passed. The Tribunal reasoned that, on the date of the final order, the validating assent had not yet become operative, so the original decision could not be treated as erroneous for having ignored a provision that was not then in force. No existing statutory provision was overlooked in the original order, and the application for rectification was rejected. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102263