https://www.taxtmi.com/caselaws?id=105529 Rectification cannot be used to reopen a concluded dispute on captive-consumption duty liability where the earlier final order had already considered and rejected the assessee's contention. A second rectification application on the same grounds was not maintainable because the prior ROM had been dismissed by a detailed order. The alleged failure to cite specific rules did not establish any mistake apparent from the record, since the substance of the plea had already been addressed. A debatable issue, or an attempt to have the final order rewritten, falls outside the limited scope of rectification. No apparent mistake was shown, and rectification was refused. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 10:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105529 Rectification cannot be used to reopen a concluded dispute on captive-consumption duty liability where the earlier final order had already considered and rejected the assessee's contention. A second rectification application on the same grounds was not maintainable because the prior ROM had been dismissed by a detailed order. The alleged failure to cite specific rules did not establish any mistake apparent from the record, since the substance of the plea had already been addressed. A debatable issue, or an attempt to have the final order rewritten, falls outside the limited scope of rectification. No apparent mistake was shown, and rectification was refused. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105529