https://www.taxtmi.com/caselaws?id=81111 Rectification is confined to an obvious and self-evident error on the face of the record, and cannot be used to reargue factual findings or seek review of the Tribunal's earlier decision. The objections raised required reconsideration of evidence and prior conclusions, so no apparent mistake was shown and rectification failed. A reference lies only where a genuine question of law arises from the decision; here, the grounds concerned factual controversies about RG-1 entry, documentary evidence, quality-control stickers, delayed records, and alleged suppression, all already addressed below. No referable question of law survived, so the reference application was not maintainable. en-us Wed, 23 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81111 Rectification is confined to an obvious and self-evident error on the face of the record, and cannot be used to reargue factual findings or seek review of the Tribunal's earlier decision. The objections raised required reconsideration of evidence and prior conclusions, so no apparent mistake was shown and rectification failed. A reference lies only where a genuine question of law arises from the decision; here, the grounds concerned factual controversies about RG-1 entry, documentary evidence, quality-control stickers, delayed records, and alleged suppression, all already addressed below. No referable question of law survived, so the reference application was not maintainable. Case-Laws Central Excise Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81111