https://www.taxtmi.com/caselaws?id=100515 Rectification was refused because the alleged omission was not supported by the record and did not show any error apparent on the face of the order. The Tribunal noted that the contention that normal value should be based on domestic sale price, rather than cost of production, had not been raised in the memorandum of appeal, and the appellant's stand before the Designated Authority was different. In these circumstances, the correction application could not be used to introduce a new plea, and the earlier order was left undisturbed. en-us Mon, 19 Nov 2001 00:00:00 +0530 Thu, 02 Feb 2012 15:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100515 Rectification was refused because the alleged omission was not supported by the record and did not show any error apparent on the face of the order. The Tribunal noted that the contention that normal value should be based on domestic sale price, rather than cost of production, had not been raised in the memorandum of appeal, and the appellant's stand before the Designated Authority was different. In these circumstances, the correction application could not be used to introduce a new plea, and the earlier order was left undisturbed. Case-Laws Customs Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100515