https://www.taxtmi.com/caselaws?id=120856 A rectification application cannot be used to re-open the merits of an earlier CESTAT order or to substitute for an appeal. The Tribunal held that only an obvious mistake apparent from the record can justify rectification, and a challenge to the interpretation of Notification No. 2/95, the Board's circular, or the effect of para 9.9(f) of the EXIM Policy had to be pursued in appeal. Since no such apparent error was shown, the rectification request was not maintainable and the attempt to re-argue the exemption issue was rejected. en-us Fri, 05 May 2006 00:00:00 +0530 Wed, 25 Jul 2012 10:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120856 A rectification application cannot be used to re-open the merits of an earlier CESTAT order or to substitute for an appeal. The Tribunal held that only an obvious mistake apparent from the record can justify rectification, and a challenge to the interpretation of Notification No. 2/95, the Board's circular, or the effect of para 9.9(f) of the EXIM Policy had to be pursued in appeal. Since no such apparent error was shown, the rectification request was not maintainable and the attempt to re-argue the exemption issue was rejected. Case-Laws Central Excise Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120856