https://www.taxtmi.com/caselaws?id=93812 Rectification of mistake applications cannot be used to seek recall, review, or modification of a Tribunal's final order unless there is a patent mistake apparent from the record. A party cannot reopen the merits by challenging penalty, valuation, or appreciation of evidence through a ROM application. Debatable issues and fresh arguments on the correctness of the earlier decision fall outside the limited rectification jurisdiction. The settled principle is that rectification is confined to obvious errors of fact or law on the face of the record, not a rehearing of the dispute. The applications were therefore not maintainable and were rejected. en-us Mon, 07 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93812 Rectification of mistake applications cannot be used to seek recall, review, or modification of a Tribunal's final order unless there is a patent mistake apparent from the record. A party cannot reopen the merits by challenging penalty, valuation, or appreciation of evidence through a ROM application. Debatable issues and fresh arguments on the correctness of the earlier decision fall outside the limited rectification jurisdiction. The settled principle is that rectification is confined to obvious errors of fact or law on the face of the record, not a rehearing of the dispute. The applications were therefore not maintainable and were rejected. Case-Laws Customs Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93812