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🔎 Case Laws - Adv. Search
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        Case ID :

        2001 (11) TMI 582 - AT - Customs

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        Rectification limits prevent new pleas from being raised after the hearing; only obvious record errors can be corrected. Rectification cannot be used to introduce new pleas or reopen a concluded matter on issues not raised at the original hearing. A mistake apparent from the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Rectification limits prevent new pleas from being raised after the hearing; only obvious record errors can be corrected.

                          Rectification cannot be used to introduce new pleas or reopen a concluded matter on issues not raised at the original hearing. A mistake apparent from the record must be an obvious error, not one requiring fresh examination of facts or law or elaborate argument. The application was therefore not maintainable as a rectification request and was rejected.




                          Issues: Whether a rectification application could be entertained on the basis of new pleas not raised at the time of hearing and whether any mistake apparent from the record existed.

                          Analysis: The application sought to introduce a new case by raising contentions that had not been pleaded or argued when the final order was passed. A matter that requires fresh examination of facts or law, or that is brought out only by elaborate argument, does not amount to a mistake apparent from the record. Rectification is limited to obvious errors and cannot be used as a substitute for appeal or review.

                          Conclusion: The application was not maintainable on the alleged ground of rectification and was rejected.


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                          ActsIncome Tax
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