https://www.taxtmi.com/caselaws?id=126357 A rectification of mistake application was rejected because no mistake apparent from the record was shown. The Tribunal noted that the revenue had not placed the true facts before it during the earlier hearing and was attempting to introduce those facts only after the final order had been passed. As rectification cannot be used to bring in new factual material or reopen the matter on that basis, the request was held to be not maintainable. en-us Mon, 04 May 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126357 A rectification of mistake application was rejected because no mistake apparent from the record was shown. The Tribunal noted that the revenue had not placed the true facts before it during the earlier hearing and was attempting to introduce those facts only after the final order had been passed. As rectification cannot be used to bring in new factual material or reopen the matter on that basis, the request was held to be not maintainable. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126357