https://www.taxtmi.com/caselaws?id=340865 The Tribunal rejected the rectification application seeking to rectify a mistake in the order, as it involved a review of the order beyond the limited power of rectification. The appellant's claim for benefit under the first proviso to Section 78 of the Finance Act, 1994, was not raised earlier and required reevaluation of evidence, which the Tribunal deemed impermissible. The application was dismissed due to being filed after the limitation period and for attempting to introduce new issues not previously argued. en-us Tue, 14 Feb 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340865 The Tribunal rejected the rectification application seeking to rectify a mistake in the order, as it involved a review of the order beyond the limited power of rectification. The appellant's claim for benefit under the first proviso to Section 78 of the Finance Act, 1994, was not raised earlier and required reevaluation of evidence, which the Tribunal deemed impermissible. The application was dismissed due to being filed after the limitation period and for attempting to introduce new issues not previously argued. Case-Laws Service Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340865