https://www.taxtmi.com/caselaws?id=82888 Rectification is limited to obvious and patent errors on the face of the record; it cannot be used to reopen issues already considered or to re-argue debatable questions of law or fact. The Tribunal found that the request to revisit set-off of duty paid, confiscation, redemption fine, and non-marketability points merely sought reconsideration of matters already decided in the earlier order. It also noted that Section 11C of the Central Excises and Salt Act, 1944 may provide a separate statutory route in appropriate cases of general practice-based non-levy. No mistake apparent from the record was shown, so the rectification application failed. en-us Mon, 18 Mar 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82888 Rectification is limited to obvious and patent errors on the face of the record; it cannot be used to reopen issues already considered or to re-argue debatable questions of law or fact. The Tribunal found that the request to revisit set-off of duty paid, confiscation, redemption fine, and non-marketability points merely sought reconsideration of matters already decided in the earlier order. It also noted that Section 11C of the Central Excises and Salt Act, 1944 may provide a separate statutory route in appropriate cases of general practice-based non-levy. No mistake apparent from the record was shown, so the rectification application failed. Case-Laws Central Excise Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82888