https://www.taxtmi.com/caselaws?id=85852 Rectification under Section 35C(2) is limited to patent, obvious mistakes apparent from the record and cannot be used as a disguised review or to reargue debatable questions of law or fact. The Tribunal noted that its earlier common order had already considered the material facts, submissions and authorities, and that the objections in the rectification application merely challenged the merits of those conclusions, including the interpretation of Notification No. 201/79-C.E. and the limitation issue. As no mistake apparent from the record was shown, the rectification application was held not maintainable and the earlier order remained undisturbed. en-us Tue, 15 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 14:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85852 Rectification under Section 35C(2) is limited to patent, obvious mistakes apparent from the record and cannot be used as a disguised review or to reargue debatable questions of law or fact. The Tribunal noted that its earlier common order had already considered the material facts, submissions and authorities, and that the objections in the rectification application merely challenged the merits of those conclusions, including the interpretation of Notification No. 201/79-C.E. and the limitation issue. As no mistake apparent from the record was shown, the rectification application was held not maintainable and the earlier order remained undisturbed. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85852