https://www.taxtmi.com/caselaws?id=95230 Rectification under Section 35C(2) is confined to correcting obvious and patent mistakes apparent from the record; it cannot be used to reopen the matter, reappreciate evidence, or seek a fresh decision on the merits. An alleged error of judgment, a debatable issue, or a challenge based on documents not filed with the appeal falls outside the narrow rectification power. No mistake apparent from the record was shown, so the request for recall or reconsideration was rejected. en-us Thu, 16 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 10:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95230 Rectification under Section 35C(2) is confined to correcting obvious and patent mistakes apparent from the record; it cannot be used to reopen the matter, reappreciate evidence, or seek a fresh decision on the merits. An alleged error of judgment, a debatable issue, or a challenge based on documents not filed with the appeal falls outside the narrow rectification power. No mistake apparent from the record was shown, so the request for recall or reconsideration was rejected. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95230