https://www.taxtmi.com/caselaws?id=104956 A rectification petition cannot be used to reopen the merits of an earlier Tribunal order, reappraise evidence, or introduce fresh factual contentions. The Tribunal treated the request as a disguised review based on alleged higher wastage and scrap generation, noting that the earlier order had already addressed input and waste accounting and that the new factual basis had not been raised at the original hearing. Since a rectification application is limited to correcting an apparent mistake and cannot operate as a fresh appeal or review, the petition was held not maintainable and was rejected. en-us Fri, 02 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104956 A rectification petition cannot be used to reopen the merits of an earlier Tribunal order, reappraise evidence, or introduce fresh factual contentions. The Tribunal treated the request as a disguised review based on alleged higher wastage and scrap generation, noting that the earlier order had already addressed input and waste accounting and that the new factual basis had not been raised at the original hearing. Since a rectification application is limited to correcting an apparent mistake and cannot operate as a fresh appeal or review, the petition was held not maintainable and was rejected. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104956