https://www.taxtmi.com/caselaws?id=95236 Rectification is confined to an obvious error apparent from the record, not a request to reconsider the merits or supply a fresh finding. The Tribunal found no rectifiable error in its earlier order because the lower appellate authority had not recorded any independent finding on concessional duty under Sl. No. 3(i) of Notification No. 21/95-C.E., so nothing was omitted that required correction. It also held that no separate finding on tyre size 195/65-R-15 was necessary in the rectification context, since the connected matters had already been remanded for fresh decision. The rectification application was therefore rejected. en-us Fri, 24 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95236 Rectification is confined to an obvious error apparent from the record, not a request to reconsider the merits or supply a fresh finding. The Tribunal found no rectifiable error in its earlier order because the lower appellate authority had not recorded any independent finding on concessional duty under Sl. No. 3(i) of Notification No. 21/95-C.E., so nothing was omitted that required correction. It also held that no separate finding on tyre size 195/65-R-15 was necessary in the rectification context, since the connected matters had already been remanded for fresh decision. The rectification application was therefore rejected. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95236