https://www.taxtmi.com/caselaws?id=74176 Rectification under Section 129B(2) is confined to correcting patent mistakes apparent on the face of the record and cannot be used as a review or revision to reopen findings, reargue the merits, or reassess evidence. The objections on valuation, discount, accessories, and promissory estoppel had already been examined in the original order and earlier rectification proceedings. As they required fresh consideration of the merits rather than correction of an obvious error, no mistake apparent from the record was shown and the rectification applications were not maintainable. en-us Mon, 09 Feb 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74176 Rectification under Section 129B(2) is confined to correcting patent mistakes apparent on the face of the record and cannot be used as a review or revision to reopen findings, reargue the merits, or reassess evidence. The objections on valuation, discount, accessories, and promissory estoppel had already been examined in the original order and earlier rectification proceedings. As they required fresh consideration of the merits rather than correction of an obvious error, no mistake apparent from the record was shown and the rectification applications were not maintainable. Case-Laws Customs Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74176