https://www.taxtmi.com/caselaws?id=82568 Rectification under Section 35C(2) is limited to obvious and patent mistakes apparent from the existing record, and material not placed before the Tribunal at the original hearing cannot be introduced in such proceedings. A point that requires detailed reasoning or is merely debatable does not amount to an error apparent on the face of the record. The contention that the Tribunal exceeded the scope of the appeal also failed because the grounds of appeal themselves covered both the remand and the validity of the revised classification action. The rectification application was therefore held not maintainable, and no rectifiable mistake was shown. en-us Wed, 17 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 18:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82568 Rectification under Section 35C(2) is limited to obvious and patent mistakes apparent from the existing record, and material not placed before the Tribunal at the original hearing cannot be introduced in such proceedings. A point that requires detailed reasoning or is merely debatable does not amount to an error apparent on the face of the record. The contention that the Tribunal exceeded the scope of the appeal also failed because the grounds of appeal themselves covered both the remand and the validity of the revised classification action. The rectification application was therefore held not maintainable, and no rectifiable mistake was shown. Case-Laws Central Excise Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82568