https://www.taxtmi.com/caselaws?id=102717 Rectification power is limited to correcting clerical or arithmetical mistakes and cannot be used to make a substantive alteration to an appellate order. A second corrigendum that introduced exemption relief, after the original order had confirmed classification and dismissed the appeal, was therefore beyond lawful rectification and was set aside. Because the exemption notification issue had not been properly adjudicated in the original appellate order, the matter was remanded for fresh consideration of exemption entitlement in accordance with law. en-us Mon, 04 Mar 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102717 Rectification power is limited to correcting clerical or arithmetical mistakes and cannot be used to make a substantive alteration to an appellate order. A second corrigendum that introduced exemption relief, after the original order had confirmed classification and dismissed the appeal, was therefore beyond lawful rectification and was set aside. Because the exemption notification issue had not been properly adjudicated in the original appellate order, the matter was remanded for fresh consideration of exemption entitlement in accordance with law. Case-Laws Customs Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102717