https://www.taxtmi.com/caselaws?id=325619 A rectification application cannot be used to reopen findings already recorded on precedent or limitation, because that would amount to an impermissible review of the order. The Tribunal noted that its earlier decision had already given reasons for distinguishing the cited precedent and for rejecting the limitation plea, including the absence of disclosure of endorsed invoices and the audit-based detection of irregular Cenvat credit availment. As no apparent mistake on the face of the record was shown, no rectifiable error was established and the application was rejected. en-us Mon, 01 Feb 2016 00:00:00 +0530 Fri, 25 Mar 2016 09:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325619 A rectification application cannot be used to reopen findings already recorded on precedent or limitation, because that would amount to an impermissible review of the order. The Tribunal noted that its earlier decision had already given reasons for distinguishing the cited precedent and for rejecting the limitation plea, including the absence of disclosure of endorsed invoices and the audit-based detection of irregular Cenvat credit availment. As no apparent mistake on the face of the record was shown, no rectifiable error was established and the application was rejected. Case-Laws Central Excise Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325619