https://www.taxtmi.com/caselaws?id=106773 Rectification could not be used to reopen a Tribunal's final order merely because the Department later obtained a stay in High Court proceedings against the judgment on which that order had been based. The order was passed on the existing record, which then included the Single Judge's judgment quashing the show cause notice, and no Division Bench stay was on record at that time. A subsequent appeal or later judicial development did not create an error apparent on the face of the record. The rectification application was therefore not maintainable and was rejected. en-us Mon, 28 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106773 Rectification could not be used to reopen a Tribunal's final order merely because the Department later obtained a stay in High Court proceedings against the judgment on which that order had been based. The order was passed on the existing record, which then included the Single Judge's judgment quashing the show cause notice, and no Division Bench stay was on record at that time. A subsequent appeal or later judicial development did not create an error apparent on the face of the record. The rectification application was therefore not maintainable and was rejected. Case-Laws Customs Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106773