https://www.taxtmi.com/caselaws?id=173316 A fresh writ challenge to the same settlement orders was not maintainable after an earlier writ petition had been unconditionally withdrawn without liberty to refile. The rectification/modification request also failed because rectification is confined to mistakes apparent on the face of the record and cannot be used to reopen concluded settlement terms or seek reconsideration on the merits. The Settlement Commission had considered the cited authorities, distinguished them on facts, and recorded reasons for maintaining the penalty, so no apparent error was shown. The petition was dismissed and the settlement-related orders were left undisturbed. en-us Thu, 03 Feb 2011 00:00:00 +0530 Thu, 08 Oct 2015 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173316 A fresh writ challenge to the same settlement orders was not maintainable after an earlier writ petition had been unconditionally withdrawn without liberty to refile. The rectification/modification request also failed because rectification is confined to mistakes apparent on the face of the record and cannot be used to reopen concluded settlement terms or seek reconsideration on the merits. The Settlement Commission had considered the cited authorities, distinguished them on facts, and recorded reasons for maintaining the penalty, so no apparent error was shown. The petition was dismissed and the settlement-related orders were left undisturbed. Case-Laws Central Excise Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173316