https://www.taxtmi.com/caselaws?id=50873 A rectification application under the Central Excise Act could not be maintained on the basis of a later retrospective amendment to Section 11A when the Tribunal had already heard the appeal and pronounced the operative part of its order before the amendment came into force. The Tribunal applied the principle that rectification cannot be used to reopen a concluded order by relying on a subsequent statutory or judicial development. On that basis, it held that the later amendment could not furnish a valid ground for rectification and rejected the application. en-us Fri, 07 Sep 2001 00:00:00 +0530 Sat, 18 Sep 2010 10:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50873 A rectification application under the Central Excise Act could not be maintained on the basis of a later retrospective amendment to Section 11A when the Tribunal had already heard the appeal and pronounced the operative part of its order before the amendment came into force. The Tribunal applied the principle that rectification cannot be used to reopen a concluded order by relying on a subsequent statutory or judicial development. On that basis, it held that the later amendment could not furnish a valid ground for rectification and rejected the application. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50873