https://www.taxtmi.com/caselaws?id=365620 A rectification application will not succeed unless an apparent mistake on the face of the record is shown. Where the order records that both sides were heard and the record was perused before deciding classification of soft drink concentrate and the exemption claim under Notification No. 03/2005-CE, the mere omission to mention every cited circular or precedent does not establish non-consideration of submissions. If the reasoning shows that the material was considered, no error apparent is made out. The rectification request was therefore rejected and the original order remained undisturbed. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365620 A rectification application will not succeed unless an apparent mistake on the face of the record is shown. Where the order records that both sides were heard and the record was perused before deciding classification of soft drink concentrate and the exemption claim under Notification No. 03/2005-CE, the mere omission to mention every cited circular or precedent does not establish non-consideration of submissions. If the reasoning shows that the material was considered, no error apparent is made out. The rectification request was therefore rejected and the original order remained undisturbed. Case-Laws Central Excise Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365620