https://www.taxtmi.com/caselaws?id=352554 The Tribunal partly allowed the Rectification of Mistake application, correcting the retrospective effect of Rule 6(6)(a) to align with legislative intent. The claim related to the Sujana Metal Products decision was dismissed, emphasizing the limitations of the Rectification of Mistake jurisdiction. The Tribunal's judgment on 27/10/17 demonstrates careful consideration of legal provisions and precedents to rectify errors and dismiss claims falling outside the scope of the application. en-us Fri, 27 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352554 The Tribunal partly allowed the Rectification of Mistake application, correcting the retrospective effect of Rule 6(6)(a) to align with legislative intent. The claim related to the Sujana Metal Products decision was dismissed, emphasizing the limitations of the Rectification of Mistake jurisdiction. The Tribunal's judgment on 27/10/17 demonstrates careful consideration of legal provisions and precedents to rectify errors and dismiss claims falling outside the scope of the application. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352554