https://www.taxtmi.com/caselaws?id=239852 The Tribunal dismissed the applications for rectification of mistakes in the final order, upholding the Commissioner (Appeals)'s decision to dismiss the appeals as time-barred. The Tribunal emphasized the need for obvious and patent mistakes for rectification, and that the re-appreciation of facts or extension of limitation periods was not permissible in the context of the case. The Tribunal found that the adjudicating authority had complied with the remand order and supplied the necessary documents, ultimately concluding that the issues raised did not warrant rectification under a Review of Mistake (ROM) application. en-us Tue, 12 Nov 2013 00:00:00 +0530 Wed, 20 May 2015 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239852 The Tribunal dismissed the applications for rectification of mistakes in the final order, upholding the Commissioner (Appeals)'s decision to dismiss the appeals as time-barred. The Tribunal emphasized the need for obvious and patent mistakes for rectification, and that the re-appreciation of facts or extension of limitation periods was not permissible in the context of the case. The Tribunal found that the adjudicating authority had complied with the remand order and supplied the necessary documents, ultimately concluding that the issues raised did not warrant rectification under a Review of Mistake (ROM) application. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239852