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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2019 (5) TMI 46 - AT - Central Excise

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        Rectification jurisdiction under CENVAT credit review fails where no error apparent on the face of the record is shown. Rectification jurisdiction was limited to correcting an error apparent on the face of the record, and the Tribunal found that the earlier order had ...
                        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.
                          Provisions expressly mentioned in the judgment/order text.

                              Rectification jurisdiction under CENVAT credit review fails where no error apparent on the face of the record is shown.

                              Rectification jurisdiction was limited to correcting an error apparent on the face of the record, and the Tribunal found that the earlier order had already given reasons for denying CENVAT credit. The grievance raised did not disclose any obvious mistake requiring correction, so no rectifiable error was established and the applications were rejected.


                              Issues: Whether any error apparent on the face of the record existed in the final order so as to justify rectification of the denial of CENVAT credit.

                              Analysis: The Tribunal noted that the earlier order had already recorded reasons for denying CENVAT credit and held that the grievance raised did not disclose any apparent mistake warranting correction under rectification jurisdiction.

                              Conclusion: No error apparent on the face of the record was found, and the rectification applications were rejected.

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