https://www.taxtmi.com/caselaws?id=100274 A rectification application cannot be used to reopen the merits of a service tax dispute; only a mistake apparent on the face of the record can be corrected. The Tribunal found that the applicant's objections about premium figures, pre-levy collections, adjustments, and unconsidered payments amounted to a request for review rather than rectification. It also held that the GPA premium figures relied on were not part of the show cause notice annexures, and no evidence established the claimed differences. The jurisdiction objection was not entertained because it had not been raised earlier. No apparent error was shown, so rectification was rejected. en-us Fri, 31 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100274 A rectification application cannot be used to reopen the merits of a service tax dispute; only a mistake apparent on the face of the record can be corrected. The Tribunal found that the applicant's objections about premium figures, pre-levy collections, adjustments, and unconsidered payments amounted to a request for review rather than rectification. It also held that the GPA premium figures relied on were not part of the show cause notice annexures, and no evidence established the claimed differences. The jurisdiction objection was not entertained because it had not been raised earlier. No apparent error was shown, so rectification was rejected. Case-Laws Central Excise Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100274