https://www.taxtmi.com/caselaws?id=102820 Rectification of mistake was unavailable where the factual basis relied on was not part of the Tribunal record when the original order was made. The applicant sought to use a chart to show that water stored in a tank was used to maintain the temperature of cooling coils in an induction furnace, but the earlier proceedings did not establish that function and the chart filed in appeal did not indicate it either. Because the alleged error was not apparent from the record, the rectification application was held not maintainable and was dismissed. en-us Mon, 05 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102820 Rectification of mistake was unavailable where the factual basis relied on was not part of the Tribunal record when the original order was made. The applicant sought to use a chart to show that water stored in a tank was used to maintain the temperature of cooling coils in an induction furnace, but the earlier proceedings did not establish that function and the chart filed in appeal did not indicate it either. Because the alleged error was not apparent from the record, the rectification application was held not maintainable and was dismissed. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102820