https://www.taxtmi.com/caselaws?id=172089 The application for rectification of a mistake in the final order regarding the classification of goods under Chapter 35 of the Central Excise Act was dismissed. The applicant argued that the issue was not considered, referencing a Supreme Court decision. However, the Revenue contended that the issue had been duly considered, citing another Supreme Court decision defining a mistake apparent on record. It was noted that the goods were classified under Chapter 39 of the Customs Tariff Act, and the application was rejected as no mistake was found on record. en-us Tue, 15 Oct 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172089 The application for rectification of a mistake in the final order regarding the classification of goods under Chapter 35 of the Central Excise Act was dismissed. The applicant argued that the issue was not considered, referencing a Supreme Court decision. However, the Revenue contended that the issue had been duly considered, citing another Supreme Court decision defining a mistake apparent on record. It was noted that the goods were classified under Chapter 39 of the Customs Tariff Act, and the application was rejected as no mistake was found on record. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172089