https://www.taxtmi.com/caselaws?id=116540 A rectification application was maintainable where the earlier final order had applied a precedent construing a differently worded exemption notification. The governing notification in the present matter did not contain the condition requiring cement to be manufactured from clinker produced within the same factory, so the earlier decision could not be applied mechanically. Reliance on that decision was therefore treated as an error apparent on the face of the record, and the earlier final order was recalled. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 13:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116540 A rectification application was maintainable where the earlier final order had applied a precedent construing a differently worded exemption notification. The governing notification in the present matter did not contain the condition requiring cement to be manufactured from clinker produced within the same factory, so the earlier decision could not be applied mechanically. Reliance on that decision was therefore treated as an error apparent on the face of the record, and the earlier final order was recalled. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116540