https://www.taxtmi.com/caselaws?id=44210 SC held that mere citation of an incorrect statutory provision does not automatically invalidate exercise of a power available under another provision. The Court found a clear error on the face of the Tribunal's order dated 23-6-1987 and held the Tribunal erred in rejecting the applicant's rectification application. Consequently, the Tribunal's order dated 21-12-1989 rejecting the Department's application was set aside. The appeal was disposed of. en-us Fri, 19 Jan 1996 00:00:00 +0530 Wed, 15 Oct 2025 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44210 SC held that mere citation of an incorrect statutory provision does not automatically invalidate exercise of a power available under another provision. The Court found a clear error on the face of the Tribunal's order dated 23-6-1987 and held the Tribunal erred in rejecting the applicant's rectification application. Consequently, the Tribunal's order dated 21-12-1989 rejecting the Department's application was set aside. The appeal was disposed of. Case-Laws Central Excise Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44210