https://www.taxtmi.com/caselaws?id=212717 The Tribunal dismissed Misc. Applications No. 487/2010 and 470/2010 filed by M/s. Alstom Project India Ltd. and M/s. SEPCO Electric Power Construction Corporation, respectively, as misconceived and without merit. The applications aimed to review the Larger Bench decision under the pretense of rectification, which is not allowed under the law. The Tribunal reiterated that rectifiable mistakes must be obvious and evident from the record, not requiring detailed examination or arguments. The dismissal reinforced the legal principles governing the rectification of mistakes, emphasizing their clear and manifest nature. en-us Fri, 08 Jul 2011 00:00:00 +0530 Tue, 31 Oct 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212717 The Tribunal dismissed Misc. Applications No. 487/2010 and 470/2010 filed by M/s. Alstom Project India Ltd. and M/s. SEPCO Electric Power Construction Corporation, respectively, as misconceived and without merit. The applications aimed to review the Larger Bench decision under the pretense of rectification, which is not allowed under the law. The Tribunal reiterated that rectifiable mistakes must be obvious and evident from the record, not requiring detailed examination or arguments. The dismissal reinforced the legal principles governing the rectification of mistakes, emphasizing their clear and manifest nature. Case-Laws Service Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212717