https://www.taxtmi.com/caselaws?id=242514 Rectification under Rule 8 failed because no mistake apparent from the record was shown. The record indicated that the assessee had already discharged duty on 115% of the cost of production, and the original proceedings did not dispute inclusion of the profit element. The earlier order had addressed only whether interest on loan formed part of the cost of production under CAS-4, and it held that such interest was not includable. The rectification plea that a 15% profit margin had been omitted was contrary to the record and could not sustain correction of the order. en-us Fri, 15 Mar 2013 00:00:00 +0530 Fri, 17 Jan 2014 11:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242514 Rectification under Rule 8 failed because no mistake apparent from the record was shown. The record indicated that the assessee had already discharged duty on 115% of the cost of production, and the original proceedings did not dispute inclusion of the profit element. The earlier order had addressed only whether interest on loan formed part of the cost of production under CAS-4, and it held that such interest was not includable. The rectification plea that a 15% profit margin had been omitted was contrary to the record and could not sustain correction of the order. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242514