https://www.taxtmi.com/caselaws?id=74899 Rectification under the Gold (Control) Act, 1968 was confined to correcting an obvious error apparent on the record and could not be used to reopen a concluded factual finding on whether a firm existed as the licence-holding entity. On the recorded facts, the licence stood only in the names of two individuals, not in the firm's name, so the alleged mistake did not qualify for rectification. For the same reason, the proposed reference raised no referable question of law, because the controversy was factual and had already been resolved on evidence. The rectification request and the reference request therefore both failed. en-us Thu, 23 Feb 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74899 Rectification under the Gold (Control) Act, 1968 was confined to correcting an obvious error apparent on the record and could not be used to reopen a concluded factual finding on whether a firm existed as the licence-holding entity. On the recorded facts, the licence stood only in the names of two individuals, not in the firm's name, so the alleged mistake did not qualify for rectification. For the same reason, the proposed reference raised no referable question of law, because the controversy was factual and had already been resolved on evidence. The rectification request and the reference request therefore both failed. Case-Laws Central Excise Thu, 23 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74899