https://www.taxtmi.com/caselaws?id=119015 CESTAT, New Delhi held that rectification was not available where the Revenue sought only reconsideration of an earlier factual finding that the supplier of inputs had paid appropriate duty. As no specific challenge was supported by evidence and no apparent error in the final order was shown, the alleged mistake did not qualify as a mistake apparent on record. The rectification application was therefore rejected. en-us Fri, 20 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 14:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119015 CESTAT, New Delhi held that rectification was not available where the Revenue sought only reconsideration of an earlier factual finding that the supplier of inputs had paid appropriate duty. As no specific challenge was supported by evidence and no apparent error in the final order was shown, the alleged mistake did not qualify as a mistake apparent on record. The rectification application was therefore rejected. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119015