https://www.taxtmi.com/caselaws?id=100099 Rectification is confined to an evident mistake on the face of the record; it cannot be used to raise new objections or reargue matters requiring fresh examination. In the dispute over classification of fan regulators, the Tribunal held that the points based on the Board's circular, the effective date of the classification list, and the absence of a duty demand were not shown to have formed part of the earlier appeal and did not disclose any patent error in the prior order. The rectification request was therefore not a valid means to disturb the earlier determination, and the application was dismissed. en-us Thu, 24 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100099 Rectification is confined to an evident mistake on the face of the record; it cannot be used to raise new objections or reargue matters requiring fresh examination. In the dispute over classification of fan regulators, the Tribunal held that the points based on the Board's circular, the effective date of the classification list, and the absence of a duty demand were not shown to have formed part of the earlier appeal and did not disclose any patent error in the prior order. The rectification request was therefore not a valid means to disturb the earlier determination, and the application was dismissed. Case-Laws Central Excise Thu, 24 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100099