https://www.taxtmi.com/caselaws?id=106421 Rectification of a final order is maintainable only where the alleged error is an obvious mistake apparent from the record. A mere change of stand by the Revenue at different stages does not amount to such a mistake, and non-consideration of a coordinate Bench decision, by itself, is insufficient to justify rectification. A subsequent decision of the Tribunal, High Court, or Supreme Court cannot be relied on as the basis for rectification. On the facts noted, no mistake apparent from the record was shown, so the rectification request was not sustainable. en-us Fri, 28 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106421 Rectification of a final order is maintainable only where the alleged error is an obvious mistake apparent from the record. A mere change of stand by the Revenue at different stages does not amount to such a mistake, and non-consideration of a coordinate Bench decision, by itself, is insufficient to justify rectification. A subsequent decision of the Tribunal, High Court, or Supreme Court cannot be relied on as the basis for rectification. On the facts noted, no mistake apparent from the record was shown, so the rectification request was not sustainable. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106421