https://www.taxtmi.com/caselaws?id=377743 Non-consideration of directly relevant decisions on the effect of belated production of an end use certificate under Notification No. 83/1990-Cus was treated as a mistake apparent on record. The Tribunal accepted that rectification was proper where cited authorities bearing on exemption entitlement had been overlooked, and that recalling the earlier order for reconsideration did not amount to an impermissible review. The rectification application was allowed, the order dated 23.08.2017 was recalled, and the appeal was directed to be listed for rehearing. en-us Wed, 20 Mar 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377743 Non-consideration of directly relevant decisions on the effect of belated production of an end use certificate under Notification No. 83/1990-Cus was treated as a mistake apparent on record. The Tribunal accepted that rectification was proper where cited authorities bearing on exemption entitlement had been overlooked, and that recalling the earlier order for reconsideration did not amount to an impermissible review. The rectification application was allowed, the order dated 23.08.2017 was recalled, and the appeal was directed to be listed for rehearing. Case-Laws Customs Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377743