https://www.taxtmi.com/caselaws?id=760079 A rectification application cannot be used to reopen a concluded appeal unless it discloses an error apparent on the face of the record. Where the applicant raised factual contentions not shown to have been urged earlier, and the final order had already examined the raw material, statements recorded under Section 14 of the Central Excise Act, 1944, and classification of yarn waste under Chapter 55 of the Central Excise Tariff Act, 1985, no rectifiable mistake was made out. The application was therefore not maintainable for recall or modification. en-us Mon, 07 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760079 A rectification application cannot be used to reopen a concluded appeal unless it discloses an error apparent on the face of the record. Where the applicant raised factual contentions not shown to have been urged earlier, and the final order had already examined the raw material, statements recorded under Section 14 of the Central Excise Act, 1944, and classification of yarn waste under Chapter 55 of the Central Excise Tariff Act, 1985, no rectifiable mistake was made out. The application was therefore not maintainable for recall or modification. Case-Laws Central Excise Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760079