https://www.taxtmi.com/caselaws?id=122327 Rectification or recall under mistake apparent from the record was refused where the Tribunal had already considered the assessee's contention that the earlier Excon decision was inapplicable because the relevant argument had not been raised there. The Tribunal treated the application as a disguised review, which is not permissible in rectification proceedings. It also held that failure to discuss every ground does not by itself amount to an apparent mistake, and the cited finality of classification authorities did not justify relief on this basis. No mistake apparent from the record was established, so the request for recall or rectification was not maintainable. en-us Mon, 14 May 2007 00:00:00 +0530 Sat, 11 Aug 2012 13:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122327 Rectification or recall under mistake apparent from the record was refused where the Tribunal had already considered the assessee's contention that the earlier Excon decision was inapplicable because the relevant argument had not been raised there. The Tribunal treated the application as a disguised review, which is not permissible in rectification proceedings. It also held that failure to discuss every ground does not by itself amount to an apparent mistake, and the cited finality of classification authorities did not justify relief on this basis. No mistake apparent from the record was established, so the request for recall or rectification was not maintainable. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122327