https://www.taxtmi.com/caselaws?id=115658 A rectification or modification application cannot be used to recall a speaking final order merely because a later clarificatory circular was not placed before the Bench earlier. Where the applicant cannot point to any mistake apparent from the record, the request is treated as an attempt to reopen a concluded decision rather than to correct an obvious error. On that basis, the CESTAT held the application not maintainable and rejected it. en-us Wed, 13 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 17:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115658 A rectification or modification application cannot be used to recall a speaking final order merely because a later clarificatory circular was not placed before the Bench earlier. Where the applicant cannot point to any mistake apparent from the record, the request is treated as an attempt to reopen a concluded decision rather than to correct an obvious error. On that basis, the CESTAT held the application not maintainable and rejected it. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115658