https://www.taxtmi.com/caselaws?id=398184 The court dismissed the writ petition challenging Ext.P5 communication issued by the Assistant Commissioner of Central Taxes, which refused to consider the petitioner's Rectification of Mistake Application. The court held that the Assistant Commissioner lacked the power of review and that the application was essentially a review of the original order, not a mere rectification. As Ext.P5 did not violate natural justice principles and reflected the correct legal position, the court found no grounds for interference and dismissed the petition. en-us Wed, 26 Aug 2020 00:00:00 +0530 Wed, 09 Sep 2020 10:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398184 The court dismissed the writ petition challenging Ext.P5 communication issued by the Assistant Commissioner of Central Taxes, which refused to consider the petitioner's Rectification of Mistake Application. The court held that the Assistant Commissioner lacked the power of review and that the application was essentially a review of the original order, not a mere rectification. As Ext.P5 did not violate natural justice principles and reflected the correct legal position, the court found no grounds for interference and dismissed the petition. Case-Laws Central Excise Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398184