https://www.taxtmi.com/caselaws?id=95519 After pronouncement of its order, the Tribunal became functus officio and could not entertain later written submissions to alter or supplement the concluded decision. Rectification proceedings cannot reopen a final adjudication on material not considered at the hearing. The alleged omission to deal with Modvat credit did not amount to an error apparent on the face of the record because no specific prayer for Modvat credit on differential duty had been made; the reference to Modvat was only to argue absence of revenue loss. Rectification was therefore unavailable. en-us Sat, 03 Mar 2001 00:00:00 +0530 Tue, 13 Dec 2011 11:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95519 After pronouncement of its order, the Tribunal became functus officio and could not entertain later written submissions to alter or supplement the concluded decision. Rectification proceedings cannot reopen a final adjudication on material not considered at the hearing. The alleged omission to deal with Modvat credit did not amount to an error apparent on the face of the record because no specific prayer for Modvat credit on differential duty had been made; the reference to Modvat was only to argue absence of revenue loss. Rectification was therefore unavailable. Case-Laws Central Excise Sat, 03 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95519