https://www.taxtmi.com/caselaws?id=87471 A rectification of mistake application will not succeed unless the record shows an obvious and patent error; a debatable issue or one requiring detailed reasoning is not a mistake apparent on the record. The Tribunal noted that the earlier final order had already considered the argument based on Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985, including the surrounding facts and the reliance on prior precedent. Since the alleged omission was not established, no mistake apparent on record was made out and the rectification application was rejected. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87471 A rectification of mistake application will not succeed unless the record shows an obvious and patent error; a debatable issue or one requiring detailed reasoning is not a mistake apparent on the record. The Tribunal noted that the earlier final order had already considered the argument based on Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985, including the surrounding facts and the reliance on prior precedent. Since the alleged omission was not established, no mistake apparent on record was made out and the rectification application was rejected. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87471