https://www.taxtmi.com/caselaws?id=334892 The Tribunal rejected the Rectification of Mistake petitions challenging the CESTAT order, emphasizing that rectification should only be for obvious mistakes, not debatable legal points. The Tribunal cited legal precedents, including a Supreme Court case, to support its decision, stating that re-arguing the matter or questioning the authority's interpretation does not constitute a mistake apparent on record. Despite the applicants' reliance on specific decisions, the Tribunal followed the Supreme Court's ruling and denied the petitions, as they sought a re-opening and re-hearing of the case. The Tribunal's decision was pronounced on 19.7.2016. en-us Tue, 19 Jul 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334892 The Tribunal rejected the Rectification of Mistake petitions challenging the CESTAT order, emphasizing that rectification should only be for obvious mistakes, not debatable legal points. The Tribunal cited legal precedents, including a Supreme Court case, to support its decision, stating that re-arguing the matter or questioning the authority's interpretation does not constitute a mistake apparent on record. Despite the applicants' reliance on specific decisions, the Tribunal followed the Supreme Court's ruling and denied the petitions, as they sought a re-opening and re-hearing of the case. The Tribunal's decision was pronounced on 19.7.2016. Case-Laws Customs Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334892