https://www.taxtmi.com/caselaws?id=368307 A rectification request against an earlier CESTAT order failed because no mistake apparent from the record was shown. The alleged misrecording of the appellant's submission was treated as immaterial, and the cited precedent was found factually distinguishable from the case at hand. The Tribunal also noted that the earlier order had been dictated and pronounced in open court, so any objection to the recording should have been raised immediately. As no apparent error justified correction, the application seeking reconsideration of the denial of benefit under Notification No. 94/96-Cus. was held not maintainable on merits and was dismissed. en-us Tue, 18 Sep 2018 00:00:00 +0530 Fri, 05 Oct 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368307 A rectification request against an earlier CESTAT order failed because no mistake apparent from the record was shown. The alleged misrecording of the appellant's submission was treated as immaterial, and the cited precedent was found factually distinguishable from the case at hand. The Tribunal also noted that the earlier order had been dictated and pronounced in open court, so any objection to the recording should have been raised immediately. As no apparent error justified correction, the application seeking reconsideration of the denial of benefit under Notification No. 94/96-Cus. was held not maintainable on merits and was dismissed. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368307