https://www.taxtmi.com/caselaws?id=107262 The Tribunal held that the Single Member Bench had jurisdiction to decide the exemption notification issue. The penalty imposed without a proposal in the show cause notice was set aside, and the final order was modified. The Tribunal clarified that rectification does not address debatable legal or factual matters, leading to the partial allowance of the rectification application. en-us Fri, 31 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107262 The Tribunal held that the Single Member Bench had jurisdiction to decide the exemption notification issue. The penalty imposed without a proposal in the show cause notice was set aside, and the final order was modified. The Tribunal clarified that rectification does not address debatable legal or factual matters, leading to the partial allowance of the rectification application. Case-Laws Customs Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107262