https://www.taxtmi.com/caselaws?id=366437 The High Court upheld the Tribunal's decision to dismiss the rectification application, citing the failure of the assessee to raise the relevant contention previously and the potential limitation issue. The Court clarified the jurisdiction and powers of the Tribunal regarding rectification applications and affirmed the dismissal of the Tax Appeal. en-us Thu, 30 Aug 2018 00:00:00 +0530 Tue, 18 Dec 2018 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366437 The High Court upheld the Tribunal's decision to dismiss the rectification application, citing the failure of the assessee to raise the relevant contention previously and the potential limitation issue. The Court clarified the jurisdiction and powers of the Tribunal regarding rectification applications and affirmed the dismissal of the Tax Appeal. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366437