https://www.taxtmi.com/caselaws?id=89027 Rectification under Section 35C(2) of the Central Excise Act, 1944 is confined to correcting an obvious mistake apparent from the record and cannot be used to reopen the merits of an earlier order or seek recall for rehearing before a larger Bench. A request of that kind amounts to an impermissible review unless a specific, patent error is shown. Where the earlier order has already dealt with the issues and the case law relied upon, and no mistake is demonstrated, the rectification application is not maintainable and is rejected. en-us Fri, 24 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89027 Rectification under Section 35C(2) of the Central Excise Act, 1944 is confined to correcting an obvious mistake apparent from the record and cannot be used to reopen the merits of an earlier order or seek recall for rehearing before a larger Bench. A request of that kind amounts to an impermissible review unless a specific, patent error is shown. Where the earlier order has already dealt with the issues and the case law relied upon, and no mistake is demonstrated, the rectification application is not maintainable and is rejected. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89027