https://www.taxtmi.com/caselaws?id=90434 Rectification is confined to mistakes apparent from the record, so an order cannot be reopened on the basis of a document that was not on record when the decision was made. Here, the Revenue's appeal had been dismissed for want of proper authorisation, and the signed authorisation was not filed at that stage. Because the alleged error did not emerge from the record as it then stood, no apparent mistake existed that could be corrected through rectification. The Tribunal therefore held that the rectification application was not maintainable and correctly rejected it. en-us Fri, 21 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90434 Rectification is confined to mistakes apparent from the record, so an order cannot be reopened on the basis of a document that was not on record when the decision was made. Here, the Revenue's appeal had been dismissed for want of proper authorisation, and the signed authorisation was not filed at that stage. Because the alleged error did not emerge from the record as it then stood, no apparent mistake existed that could be corrected through rectification. The Tribunal therefore held that the rectification application was not maintainable and correctly rejected it. Case-Laws Central Excise Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90434