https://www.taxtmi.com/caselaws?id=111111 The Tribunal dismissed the appeal seeking Modvat credit on explosives and detonators used in mines, citing a prior decision against the appellants. Despite a subsequent Supreme Court judgment allowing such credit, the Tribunal held that a change in law does not justify recalling the order. Emphasizing that rectification is only for obvious errors, not legal developments, the Tribunal maintained that decisions post-order cannot be grounds for rectification. The application for recall was deemed not maintainable, underscoring the need to adhere to prevailing law at the time of the original decision. en-us Fri, 19 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111111 The Tribunal dismissed the appeal seeking Modvat credit on explosives and detonators used in mines, citing a prior decision against the appellants. Despite a subsequent Supreme Court judgment allowing such credit, the Tribunal held that a change in law does not justify recalling the order. Emphasizing that rectification is only for obvious errors, not legal developments, the Tribunal maintained that decisions post-order cannot be grounds for rectification. The application for recall was deemed not maintainable, underscoring the need to adhere to prevailing law at the time of the original decision. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111111