https://www.taxtmi.com/caselaws?id=74971 Rectification of an earlier Tribunal order is confined to mistakes apparent from the record. Correction of an incorrectly recorded authorised representative's name is permissible where the hearing record establishes the error. An omitted contention and cited authorities may be added through a supplementary paragraph where they were submitted during the hearing but were inadvertently not addressed. Other requested changes are not rectifiable if they were not argued, disclose no apparent error, or would not affect the conclusion. Exemption notification coverage depends on the notification's own language and cannot be determined by importing the Drawback Rules. en-us Tue, 22 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74971 Rectification of an earlier Tribunal order is confined to mistakes apparent from the record. Correction of an incorrectly recorded authorised representative's name is permissible where the hearing record establishes the error. An omitted contention and cited authorities may be added through a supplementary paragraph where they were submitted during the hearing but were inadvertently not addressed. Other requested changes are not rectifiable if they were not argued, disclose no apparent error, or would not affect the conclusion. Exemption notification coverage depends on the notification's own language and cannot be determined by importing the Drawback Rules. Case-Laws Central Excise Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74971