https://www.taxtmi.com/caselaws?id=221782 The Tribunal clarified that it lacks jurisdiction to recall its order as it is not an Appellate Court with the powers of a Civil Court. It emphasized its limited powers under the Central Excise Act, 1944 to rectify only mistakes apparent from the record. The Tribunal rejected the Revenue's request to recall the order, citing the need for a clear, visible mistake for rectification. The decision was final, highlighting the Tribunal's inability to review or substitute its own orders under the Act. en-us Fri, 06 Jan 2012 00:00:00 +0530 Sat, 30 Mar 2013 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221782 The Tribunal clarified that it lacks jurisdiction to recall its order as it is not an Appellate Court with the powers of a Civil Court. It emphasized its limited powers under the Central Excise Act, 1944 to rectify only mistakes apparent from the record. The Tribunal rejected the Revenue's request to recall the order, citing the need for a clear, visible mistake for rectification. The decision was final, highlighting the Tribunal's inability to review or substitute its own orders under the Act. Case-Laws Central Excise Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221782