https://www.taxtmi.com/caselaws?id=371589 Rectification under the "mistake apparent from the record" standard was unavailable where the Tribunal's earlier classification of electrical grade insulating pressboard under Chapter Heading 4810 had been made by relying on the Commissioner's accepted order. The Tribunal held that such a classification dispute could not be reopened through rectification, because any challenge required a substantive appeal or other direct challenge rather than correction of an evident error. No mistake apparent on record was established, so the rectification application was rejected and the original classification order remained undisturbed. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371589 Rectification under the "mistake apparent from the record" standard was unavailable where the Tribunal's earlier classification of electrical grade insulating pressboard under Chapter Heading 4810 had been made by relying on the Commissioner's accepted order. The Tribunal held that such a classification dispute could not be reopened through rectification, because any challenge required a substantive appeal or other direct challenge rather than correction of an evident error. No mistake apparent on record was established, so the rectification application was rejected and the original classification order remained undisturbed. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371589