https://www.taxtmi.com/caselaws?id=253046 A challenge to the applicability of earlier High Court decisions raised a question of law, not a mistake apparent from the record, and could not be entertained in rectification proceedings. The Tribunal also noted that the relevant issues had already been decided afresh in denovo proceedings, including eligibility for exemption under Notification No. 1/2006-ST and Notification No. 6/2005-ST, which further weighed against recalling the final order. No mistake apparent from the record was found, so the rectification applications were dismissed. en-us Fri, 01 Aug 2014 00:00:00 +0530 Wed, 12 Nov 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253046 A challenge to the applicability of earlier High Court decisions raised a question of law, not a mistake apparent from the record, and could not be entertained in rectification proceedings. The Tribunal also noted that the relevant issues had already been decided afresh in denovo proceedings, including eligibility for exemption under Notification No. 1/2006-ST and Notification No. 6/2005-ST, which further weighed against recalling the final order. No mistake apparent from the record was found, so the rectification applications were dismissed. Case-Laws Service Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253046