https://www.taxtmi.com/caselaws?id=123559 Rectification requires a mistake apparent from the record, not a fresh challenge to the merits of a concluded exemption ruling. The earlier CESTAT order had accepted exemption for an imported crushing plant on the basis of the Ministry of Surface Transport certificate and supporting expert evidence. In rectification, the Revenue sought to argue that the exemption covered only a cone type crusher, but this was a re-agitation of the same issue rather than identification of an obvious error. No rectifiable mistake was shown, so the correction request failed. en-us Fri, 02 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 12:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123559 Rectification requires a mistake apparent from the record, not a fresh challenge to the merits of a concluded exemption ruling. The earlier CESTAT order had accepted exemption for an imported crushing plant on the basis of the Ministry of Surface Transport certificate and supporting expert evidence. In rectification, the Revenue sought to argue that the exemption covered only a cone type crusher, but this was a re-agitation of the same issue rather than identification of an obvious error. No rectifiable mistake was shown, so the correction request failed. Case-Laws Customs Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123559