https://www.taxtmi.com/caselaws?id=115034 A rectification application based on the alleged failure to consider that the lower authorities had travelled beyond the show cause notice was held not maintainable. The Tribunal had already decided the refund claim on the interpretation of Rule 173L of the Central Excise Rules, 1944, and found the claim did not satisfy that rule. The rectification objection was treated as irrelevant because a legal question may be raised at any stage and may also be considered suo motu by the Tribunal or a court. The application was rejected. en-us Fri, 18 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 12:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115034 A rectification application based on the alleged failure to consider that the lower authorities had travelled beyond the show cause notice was held not maintainable. The Tribunal had already decided the refund claim on the interpretation of Rule 173L of the Central Excise Rules, 1944, and found the claim did not satisfy that rule. The rectification objection was treated as irrelevant because a legal question may be raised at any stage and may also be considered suo motu by the Tribunal or a court. The application was rejected. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115034