https://www.taxtmi.com/caselaws?id=329894 The Rectification of Mistake application filed by M/s. Gujarat State Fertilizers & Chemicals Limited challenging the Tribunal order was dismissed. The Tribunal found no error apparent on the record, emphasizing that the application sought a review of the order, not permitted by law. It was noted that the applicant failed to produce a sufficient Chartered Accountant certificate and that the issue of raising a show cause notice under Section 11A was not raised earlier. The Tribunal held that rectification of mistake should only be for obvious errors, not debatable points, and legal principles guided the dismissal of the application. en-us Thu, 09 Jun 2016 00:00:00 +0530 Tue, 12 Jul 2016 11:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329894 The Rectification of Mistake application filed by M/s. Gujarat State Fertilizers & Chemicals Limited challenging the Tribunal order was dismissed. The Tribunal found no error apparent on the record, emphasizing that the application sought a review of the order, not permitted by law. It was noted that the applicant failed to produce a sufficient Chartered Accountant certificate and that the issue of raising a show cause notice under Section 11A was not raised earlier. The Tribunal held that rectification of mistake should only be for obvious errors, not debatable points, and legal principles guided the dismissal of the application. Case-Laws Central Excise Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329894