https://www.taxtmi.com/caselaws?id=172105 The Tribunal dismissed the applicant's appeal for lack of evidence of clearance from COD to litigate. The applicant sought recalling of the order based on a subsequent change in law, but the Tribunal held that rectification cannot be based on subsequent legal developments. The Tribunal referred to a Supreme Court decision and dismissed the applications for recalling the order and rectification of mistake. The Tribunal followed the Supreme Court's principle and observation, finding no merit in the applications. en-us Wed, 27 Nov 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172105 The Tribunal dismissed the applicant's appeal for lack of evidence of clearance from COD to litigate. The applicant sought recalling of the order based on a subsequent change in law, but the Tribunal held that rectification cannot be based on subsequent legal developments. The Tribunal referred to a Supreme Court decision and dismissed the applications for recalling the order and rectification of mistake. The Tribunal followed the Supreme Court's principle and observation, finding no merit in the applications. Case-Laws Central Excise Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172105