https://www.taxtmi.com/caselaws?id=365973 The Tribunal dismissed rectification applications seeking to correct mistakes in the valuation of goods cleared for supply and contracts. The appellant's argument to apply Valuation Rules was rejected as an attempt to re-argue the case. The judgment emphasizes the need for clear grounds in rectification applications and adherence to Valuation Rules. It clarifies that rectification is for correcting apparent errors, not re-litigating cases. The decision highlights the importance of following legal provisions and established facts in rectification requests, rather than seeking to revisit the entire case. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365973 The Tribunal dismissed rectification applications seeking to correct mistakes in the valuation of goods cleared for supply and contracts. The appellant's argument to apply Valuation Rules was rejected as an attempt to re-argue the case. The judgment emphasizes the need for clear grounds in rectification applications and adherence to Valuation Rules. It clarifies that rectification is for correcting apparent errors, not re-litigating cases. The decision highlights the importance of following legal provisions and established facts in rectification requests, rather than seeking to revisit the entire case. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365973