https://www.taxtmi.com/caselaws?id=91079 Rectification under section 35C(2) is limited to an error apparent from the record and cannot be used to seek rehearing or reappreciation of facts already considered. The asserted omission was found incorrect because the earlier order had already taken note of the relevant submissions on the linkage between inputs, transfer notes and duty-paying documents. The Tribunal had also remanded the matter for de novo consideration of that correlation, and had not treated credit as allowable merely on transfer notes. No mistake apparent from the record was shown, so rectification was not permissible and the remand order remained undisturbed. en-us Tue, 13 May 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91079 Rectification under section 35C(2) is limited to an error apparent from the record and cannot be used to seek rehearing or reappreciation of facts already considered. The asserted omission was found incorrect because the earlier order had already taken note of the relevant submissions on the linkage between inputs, transfer notes and duty-paying documents. The Tribunal had also remanded the matter for de novo consideration of that correlation, and had not treated credit as allowable merely on transfer notes. No mistake apparent from the record was shown, so rectification was not permissible and the remand order remained undisturbed. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91079