https://www.taxtmi.com/caselaws?id=82351 Rectification proceedings could not be used to revisit a final CEGAT order, because the alleged errors did not amount to any mistake apparent on the face of the record. Attempts to re-interpret the order on provisional assessment and duty adjustment would have required review, and the Tribunal had no power of review. A request to delete an adverse observation was also outside the limited scope of rectification. Stay could not be granted after the applicants had already pursued a statutory appeal to the Supreme Court, and a reference to a larger Bench was refused because the final order had already been delivered and the proper statutory remedy had been invoked. The miscellaneous applications were therefore not maintainable. en-us Fri, 20 Dec 1991 00:00:00 +0530 Mon, 04 Jul 2011 15:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82351 Rectification proceedings could not be used to revisit a final CEGAT order, because the alleged errors did not amount to any mistake apparent on the face of the record. Attempts to re-interpret the order on provisional assessment and duty adjustment would have required review, and the Tribunal had no power of review. A request to delete an adverse observation was also outside the limited scope of rectification. Stay could not be granted after the applicants had already pursued a statutory appeal to the Supreme Court, and a reference to a larger Bench was refused because the final order had already been delivered and the proper statutory remedy had been invoked. The miscellaneous applications were therefore not maintainable. Case-Laws Central Excise Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82351