https://www.taxtmi.com/caselaws?id=82591 Rectification is confined to correcting a mistake apparent from the record and cannot be used to review an earlier order. The Tribunal held that the monoblocs classification issue was not a rectifiable error because reconsidering it would amount to review, not correction. It also held that the finding on suppression of facts and the extended period was a factual conclusion, not an obvious error apparent from the record. A fresh jurisdictional objection under Rule 9(2), not raised or decided earlier, could not be introduced in rectification. The application therefore failed in full. en-us Mon, 26 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82591 Rectification is confined to correcting a mistake apparent from the record and cannot be used to review an earlier order. The Tribunal held that the monoblocs classification issue was not a rectifiable error because reconsidering it would amount to review, not correction. It also held that the finding on suppression of facts and the extended period was a factual conclusion, not an obvious error apparent from the record. A fresh jurisdictional objection under Rule 9(2), not raised or decided earlier, could not be introduced in rectification. The application therefore failed in full. Case-Laws Central Excise Mon, 26 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82591