https://www.taxtmi.com/caselaws?id=265928 Rectification proceedings may correct only apparent clerical mistakes in an order, and substitution of incorrect percentages was therefore permitted. The scope of rectification does not extend to review or rewriting of the original decision, so additional grounds beyond the application were rejected. On limitation, where goods were cleared partly with duty and partly under exemption notifications and the assessee had taken Cenvat credit contrary to a condition of the exemption, the extended period was justified because the material facts were not fully ascertainable from the returns and compliance had to be ensured in a self-assessment regime. en-us Fri, 05 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265928 Rectification proceedings may correct only apparent clerical mistakes in an order, and substitution of incorrect percentages was therefore permitted. The scope of rectification does not extend to review or rewriting of the original decision, so additional grounds beyond the application were rejected. On limitation, where goods were cleared partly with duty and partly under exemption notifications and the assessee had taken Cenvat credit contrary to a condition of the exemption, the extended period was justified because the material facts were not fully ascertainable from the returns and compliance had to be ensured in a self-assessment regime. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265928