https://www.taxtmi.com/caselaws?id=377353 Rectification under the mistake apparent on record standard was refused because the Tribunal had already examined the notification-condition issue in detail in its earlier order. The record showed a clear finding that compliance with Notification No. 45/2001-CE (N.T.) was not required by the appellant, so the application sought only a re-argument on merits rather than correction of an obvious error. As no apparent mistake existed, rectification was not justified and the application was rejected. en-us Thu, 07 Mar 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377353 Rectification under the mistake apparent on record standard was refused because the Tribunal had already examined the notification-condition issue in detail in its earlier order. The record showed a clear finding that compliance with Notification No. 45/2001-CE (N.T.) was not required by the appellant, so the application sought only a re-argument on merits rather than correction of an obvious error. As no apparent mistake existed, rectification was not justified and the application was rejected. Case-Laws Central Excise Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377353