https://www.taxtmi.com/caselaws?id=96201 Rectification jurisdiction is confined to correcting a patent error apparent from the record; it cannot be used to recall an appellate order merely because a later distinction of an earlier Supreme Court ruling is relied on. The Tribunal held that an order does not become void or a nullity on that basis, and that an overlooked earlier order or a different view taken in another uncited case does not itself establish an apparent mistake. On that reasoning, no error apparent from the face of the record was shown and the rectification application was rejected. en-us Fri, 18 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 10:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96201 Rectification jurisdiction is confined to correcting a patent error apparent from the record; it cannot be used to recall an appellate order merely because a later distinction of an earlier Supreme Court ruling is relied on. The Tribunal held that an order does not become void or a nullity on that basis, and that an overlooked earlier order or a different view taken in another uncited case does not itself establish an apparent mistake. On that reasoning, no error apparent from the face of the record was shown and the rectification application was rejected. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96201