https://www.taxtmi.com/caselaws?id=373497 Rectification was refused because no mistake apparent on record was shown in the Tribunal's earlier order. The alleged error that the goods' classification had gone beyond the show cause notice did not affect the substantive confirmation of duty, since the demand had already been sustained on the basis of the lower authorities' findings. The Tribunal treated the final classification recorded in the order as irrelevant to the result and noted that its conclusion on classifiability was consistent with the orders below. The earlier order therefore remained undisturbed, and the rectification application was rejected. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 15 Jan 2019 11:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373497 Rectification was refused because no mistake apparent on record was shown in the Tribunal's earlier order. The alleged error that the goods' classification had gone beyond the show cause notice did not affect the substantive confirmation of duty, since the demand had already been sustained on the basis of the lower authorities' findings. The Tribunal treated the final classification recorded in the order as irrelevant to the result and noted that its conclusion on classifiability was consistent with the orders below. The earlier order therefore remained undisturbed, and the rectification application was rejected. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373497