https://www.taxtmi.com/caselaws?id=432031 A miscellaneous application seeking recall of a final order was held not maintainable where it relied on documents said to relate to the preceding financial year and to support SSI exemption, but those documents were not on the record when the order was dictated and pronounced. The Tribunal noted that the material had not been produced before the lower authorities despite repeated opportunities, so it could not be introduced later to reopen the matter. It further stated that there is no provision enabling it to recall its own order, and the request could not be treated as rectification of an apparent error on the record. The recall application was rejected. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432031 A miscellaneous application seeking recall of a final order was held not maintainable where it relied on documents said to relate to the preceding financial year and to support SSI exemption, but those documents were not on the record when the order was dictated and pronounced. The Tribunal noted that the material had not been produced before the lower authorities despite repeated opportunities, so it could not be introduced later to reopen the matter. It further stated that there is no provision enabling it to recall its own order, and the request could not be treated as rectification of an apparent error on the record. The recall application was rejected. Case-Laws Service Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432031