https://www.taxtmi.com/caselaws?id=97215 A rectification application cannot be used to correct an alleged wrong view taken in a final order where the impugned observations form part of the Tribunal's reasoning on the record. Only mistakes apparent from the record, such as clerical or obvious errors, can be rectified; a disputed conclusion must be challenged before the proper appellate forum. On that basis, the application was held not maintainable and was rejected. en-us Wed, 08 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 14:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97215 A rectification application cannot be used to correct an alleged wrong view taken in a final order where the impugned observations form part of the Tribunal's reasoning on the record. Only mistakes apparent from the record, such as clerical or obvious errors, can be rectified; a disputed conclusion must be challenged before the proper appellate forum. On that basis, the application was held not maintainable and was rejected. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97215