https://www.taxtmi.com/caselaws?id=102615 Rectification powers were held to be limited to correcting an apparent mistake, not to secure recall or rehearing because written submissions were allegedly overlooked. The Tribunal noted that the matter had already been heard, the appellant's submissions were recorded, and the earlier order had examined the agreement between the units and the relevant case law. Finding no manifest error in the denial of small-scale exemption under Notification No. 175/86-C.E., it held that no ground for rectification was made out and rejected the application. en-us Fri, 08 Dec 2000 00:00:00 +0530 Wed, 15 Feb 2012 15:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102615 Rectification powers were held to be limited to correcting an apparent mistake, not to secure recall or rehearing because written submissions were allegedly overlooked. The Tribunal noted that the matter had already been heard, the appellant's submissions were recorded, and the earlier order had examined the agreement between the units and the relevant case law. Finding no manifest error in the denial of small-scale exemption under Notification No. 175/86-C.E., it held that no ground for rectification was made out and rejected the application. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102615