https://www.taxtmi.com/caselaws?id=114668 Rectification cannot be used to reopen a final order, reargue the appeal, or introduce a new plea based on material not urged at the original hearing; the fresh contention was therefore outside the permissible scope of rectification. The earlier departmental clarification on use of power was treated as continuing to apply, because the later rescinding circular was read as limited to classification matters and not as overriding that specific clarification. The cited Supreme Court ruling was distinguished on facts, as it concerned use of power in relation to raw material before processing, and did not displace the settled position on drawing water into a tank. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 17:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114668 Rectification cannot be used to reopen a final order, reargue the appeal, or introduce a new plea based on material not urged at the original hearing; the fresh contention was therefore outside the permissible scope of rectification. The earlier departmental clarification on use of power was treated as continuing to apply, because the later rescinding circular was read as limited to classification matters and not as overriding that specific clarification. The cited Supreme Court ruling was distinguished on facts, as it concerned use of power in relation to raw material before processing, and did not displace the settled position on drawing water into a tank. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114668