https://www.taxtmi.com/caselaws?id=99598 Rectification of an appellate order requires a patent mistake apparent on the face of the record; a mere assertion that a condonation petition was not considered is insufficient. The record showed an apparent delay in filing the Revenue's appeal, and the Revenue could not state the exact period of delay when asked. As the order proceeded on the basis that no condonation petition was available and no material established an obvious error, no rectifiable mistake was found. The rectification petition was therefore not maintainable and was rejected. en-us Fri, 13 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 10:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99598 Rectification of an appellate order requires a patent mistake apparent on the face of the record; a mere assertion that a condonation petition was not considered is insufficient. The record showed an apparent delay in filing the Revenue's appeal, and the Revenue could not state the exact period of delay when asked. As the order proceeded on the basis that no condonation petition was available and no material established an obvious error, no rectifiable mistake was found. The rectification petition was therefore not maintainable and was rejected. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99598