https://www.taxtmi.com/caselaws?id=93640 An order is not liable to rectification merely because it does not separately refer in the concluding findings to every written submission, HSN entry, cited decision or notification relied upon by a party, where the relevant material was already considered in the earlier discussion and findings. A rectification application cannot be used to obtain a rehearing or to demand a point-by-point restatement of the reasoning. The document also states that an exemption notification cannot, by itself, be the basis for determining tariff classification. On that basis, no mistake apparent on the face of the record was established and rectification was not warranted. en-us Mon, 12 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93640 An order is not liable to rectification merely because it does not separately refer in the concluding findings to every written submission, HSN entry, cited decision or notification relied upon by a party, where the relevant material was already considered in the earlier discussion and findings. A rectification application cannot be used to obtain a rehearing or to demand a point-by-point restatement of the reasoning. The document also states that an exemption notification cannot, by itself, be the basis for determining tariff classification. On that basis, no mistake apparent on the face of the record was established and rectification was not warranted. Case-Laws Central Excise Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93640