https://www.taxtmi.com/caselaws?id=96254 Rectification jurisdiction is limited to correcting only an obvious and patent mistake apparent from the record; it cannot be used to revisit reasoning or re-argue whether an earlier Tribunal decision properly considered a Board circular. The applicant argued that the final order had followed a prior Tribunal ruling without noticing the circular said to support its claim, but that contention required examination and differing interpretation rather than correction of a clear error. No mistake apparent from the record was shown, so the rectification application failed. en-us Fri, 31 Mar 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96254 Rectification jurisdiction is limited to correcting only an obvious and patent mistake apparent from the record; it cannot be used to revisit reasoning or re-argue whether an earlier Tribunal decision properly considered a Board circular. The applicant argued that the final order had followed a prior Tribunal ruling without noticing the circular said to support its claim, but that contention required examination and differing interpretation rather than correction of a clear error. No mistake apparent from the record was shown, so the rectification application failed. Case-Laws Central Excise Fri, 31 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96254