https://www.taxtmi.com/caselaws?id=48933 A debatable issue on limitation under Section 11A of the Central Excise Act, involving whether the Tribunal had correctly applied decided cases, could not be treated as an error apparent on the face of the record and was therefore outside rectification jurisdiction. The objection that the proceedings overlapped with another show cause notice was also not a rectifiable mistake, because it had to be addressed by the jurisdictional authorities rather than in rectification of the final order. No rectifiable error was made out, and the earlier order remained undisturbed. en-us Fri, 21 Jan 2000 00:00:00 +0530 Sat, 07 Aug 2010 13:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48933 A debatable issue on limitation under Section 11A of the Central Excise Act, involving whether the Tribunal had correctly applied decided cases, could not be treated as an error apparent on the face of the record and was therefore outside rectification jurisdiction. The objection that the proceedings overlapped with another show cause notice was also not a rectifiable mistake, because it had to be addressed by the jurisdictional authorities rather than in rectification of the final order. No rectifiable error was made out, and the earlier order remained undisturbed. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48933