https://www.taxtmi.com/caselaws?id=102275 A rectification application cannot introduce a point that was not argued before the Tribunal or the earlier authorities. The document also states that a trade notice, public notice, or explanatory budget note cannot override the governing excise rules on the stage at which duty becomes payable for yarn or fabrics. Administrative instructions may operate alongside the rules, but they do not amend or displace the statutory scheme under the Central Excise Rules. On that basis, the application disclosed no rectifiable error and was dismissed. en-us Tue, 09 Oct 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102275 A rectification application cannot introduce a point that was not argued before the Tribunal or the earlier authorities. The document also states that a trade notice, public notice, or explanatory budget note cannot override the governing excise rules on the stage at which duty becomes payable for yarn or fabrics. Administrative instructions may operate alongside the rules, but they do not amend or displace the statutory scheme under the Central Excise Rules. On that basis, the application disclosed no rectifiable error and was dismissed. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102275