https://www.taxtmi.com/caselaws?id=81239 Failure to consider material documents bearing on the officer's designation and appeal maintainability, including a gazette notification capable of judicial notice, was treated as an error apparent on the face of the record. Because the documents had been relied on at the hearing but were not dealt with in the operative reasoning, the omission justified rectification rather than review. The rectification application was therefore allowed so the error could be corrected and the matter reheard before a fresh order was passed. en-us Mon, 18 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81239 Failure to consider material documents bearing on the officer's designation and appeal maintainability, including a gazette notification capable of judicial notice, was treated as an error apparent on the face of the record. Because the documents had been relied on at the hearing but were not dealt with in the operative reasoning, the omission justified rectification rather than review. The rectification application was therefore allowed so the error could be corrected and the matter reheard before a fresh order was passed. Case-Laws Customs Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81239