https://www.taxtmi.com/caselaws?id=101364 A final order dismissing the appeal was recalled because a material plea on the non-applicability of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 had not been considered. The appeal grounds had specifically challenged the annual capacity determination on that basis, but the impugned order dealt instead with the nature of the furnace, a point not raised in the appeal. That non-consideration of a relevant contention amounted to a mistake apparent on the face of the record, justifying rectification. The appeal was directed to be reheard on merits. en-us Fri, 25 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101364 A final order dismissing the appeal was recalled because a material plea on the non-applicability of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 had not been considered. The appeal grounds had specifically challenged the annual capacity determination on that basis, but the impugned order dealt instead with the nature of the furnace, a point not raised in the appeal. That non-consideration of a relevant contention amounted to a mistake apparent on the face of the record, justifying rectification. The appeal was directed to be reheard on merits. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101364