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    <title>2007 (11) TMI 535 - CESTAT, AHMEDABAD</title>
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    <description>The Larger Bench of the Tribunal, in the case of Hindustan Lever Ltd. v. CCE Mumbai-I, held that a Supreme Court decision, even if issued after a Tribunal&#039;s decision, can be the basis for rectification and reopening of concluded proceedings. Consequently, the rectification of mistake application was deemed maintainable, and a hearing was scheduled following the Larger Bench&#039;s decision. The final pronouncement was made on 20-11-2007.</description>
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