https://www.taxtmi.com/caselaws?id=103526 A rectification of mistake application was held not maintainable where the applicant complained that certain arguments allegedly advanced before the Third Member were not recorded in the order. The omission did not disclose any mistake apparent from the record, because the referred issue had already been decided on merits and every oral submission before the Bench was not required to be separately noted. As the application in substance sought reconsideration of the earlier order, which is impermissible in rectification proceedings, no error apparent on record was found and the application was dismissed. en-us Fri, 18 May 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103526 A rectification of mistake application was held not maintainable where the applicant complained that certain arguments allegedly advanced before the Third Member were not recorded in the order. The omission did not disclose any mistake apparent from the record, because the referred issue had already been decided on merits and every oral submission before the Bench was not required to be separately noted. As the application in substance sought reconsideration of the earlier order, which is impermissible in rectification proceedings, no error apparent on record was found and the application was dismissed. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103526