https://www.taxtmi.com/caselaws?id=780333 Where a tribunal grants liberty to file a fresh rectification application, it must consider that application in accordance with the liberty already given and cannot later reject it as time-barred on a footing inconsistent with its own prior order. The Gujarat HC held that the CESTAT was not justified in dismissing the rectification applications as barred by limitation after permitting the appellants to withdraw earlier applications with leave to file fresh ones. The later applications were therefore maintainable, and the limitation-based refusal was set aside in favour of the assessee. en-us Fri, 03 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780333 Where a tribunal grants liberty to file a fresh rectification application, it must consider that application in accordance with the liberty already given and cannot later reject it as time-barred on a footing inconsistent with its own prior order. The Gujarat HC held that the CESTAT was not justified in dismissing the rectification applications as barred by limitation after permitting the appellants to withdraw earlier applications with leave to file fresh ones. The later applications were therefore maintainable, and the limitation-based refusal was set aside in favour of the assessee. Case-Laws Central Excise Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780333