https://www.taxtmi.com/caselaws?id=458432 Rectification under section 35C(2) requires an error apparent on the face of the record. The Tribunal held that the final order did not depend solely on the cited precedent, because it also contained an independent factual finding that monetisation of unutilised CENVAT credit was not available on the facts and referred to other supporting decisions. As no apparent mistake was shown, the rectification application was rejected. en-us Mon, 06 Nov 2023 00:00:00 +0530 Sat, 26 Oct 2024 19:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458432 Rectification under section 35C(2) requires an error apparent on the face of the record. The Tribunal held that the final order did not depend solely on the cited precedent, because it also contained an independent factual finding that monetisation of unutilised CENVAT credit was not available on the facts and referred to other supporting decisions. As no apparent mistake was shown, the rectification application was rejected. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458432