https://www.taxtmi.com/caselaws?id=74292 A material factual oversight forming part of the basis of a tribunal's reasoning can constitute a mistake apparent on the face of the record. Here, the earlier order proceeded on the incorrect assumption that the appellants had not sought technical testing of the goods, and that assumption materially affected the findings. The tribunal treated this as an apparent error, allowed rectification, recalled the earlier order, and directed a fresh hearing. Remaining grounds were not examined further once the apparent mistake was accepted. en-us Thu, 15 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 18:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74292 A material factual oversight forming part of the basis of a tribunal's reasoning can constitute a mistake apparent on the face of the record. Here, the earlier order proceeded on the incorrect assumption that the appellants had not sought technical testing of the goods, and that assumption materially affected the findings. The tribunal treated this as an apparent error, allowed rectification, recalled the earlier order, and directed a fresh hearing. Remaining grounds were not examined further once the apparent mistake was accepted. Case-Laws Central Excise Thu, 15 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74292