https://www.taxtmi.com/caselaws?id=352839 The Tribunal denied the appellant's request for the recall of Final Order No.55775-55776/2016, which cited the non-provision of reduced penalty and liability not set aside. The Tribunal concluded that the appeal was decided on its merits without errors, emphasizing that a fresh order cannot be passed under the guise of rectification. The Tribunal highlighted that oversight of facts or not considering arguments does not warrant relief under rectification. Consequently, the Tribunal rejected the appellant's application for recall. en-us Fri, 10 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352839 The Tribunal denied the appellant's request for the recall of Final Order No.55775-55776/2016, which cited the non-provision of reduced penalty and liability not set aside. The Tribunal concluded that the appeal was decided on its merits without errors, emphasizing that a fresh order cannot be passed under the guise of rectification. The Tribunal highlighted that oversight of facts or not considering arguments does not warrant relief under rectification. Consequently, the Tribunal rejected the appellant's application for recall. Case-Laws Customs Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352839