https://www.taxtmi.com/caselaws?id=221760 The Tribunal recalled its earlier order rejecting rectification as time-barred because the High Court had permitted withdrawal with liberty to seek appropriate relief. It also held that rectification is confined to correcting a mistake apparent on the record and cannot be used to re-examine a debatable legal issue or alleged misapplication of law. On that basis, the request to consider Rule 6(3)(a)(vi) of the Cenvat Credit Rules, 2002, in addition to Rule 6(1) and Rule 6(2), was rejected, and the rectification application was dismissed. en-us Thu, 28 Jun 2012 00:00:00 +0530 Fri, 29 Mar 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221760 The Tribunal recalled its earlier order rejecting rectification as time-barred because the High Court had permitted withdrawal with liberty to seek appropriate relief. It also held that rectification is confined to correcting a mistake apparent on the record and cannot be used to re-examine a debatable legal issue or alleged misapplication of law. On that basis, the request to consider Rule 6(3)(a)(vi) of the Cenvat Credit Rules, 2002, in addition to Rule 6(1) and Rule 6(2), was rejected, and the rectification application was dismissed. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221760