https://www.taxtmi.com/caselaws?id=116931 An apparent error in the final order was found where the controversy was recorded on a factual basis different from the show cause notice and the lower authorities' findings. The notice concerned demand under Rule 9(2), the extended period under Section 11A(1), and whether conversion and incidental charges formed part of assessable value under Section 4(1)(a). Because the order addressed a different factual premise, the mistake was treated as apparent from the record. The earlier final order was recalled and the appeal was directed to be re-heard. en-us Tue, 10 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 10:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116931 An apparent error in the final order was found where the controversy was recorded on a factual basis different from the show cause notice and the lower authorities' findings. The notice concerned demand under Rule 9(2), the extended period under Section 11A(1), and whether conversion and incidental charges formed part of assessable value under Section 4(1)(a). Because the order addressed a different factual premise, the mistake was treated as apparent from the record. The earlier final order was recalled and the appeal was directed to be re-heard. Case-Laws Central Excise Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116931