https://www.taxtmi.com/caselaws?id=107247 A Tribunal remand order based on violation of natural justice, including lack of an effective opportunity of hearing, could not be rectified merely because the Revenue disagreed with the reasoning in that order. A perceived error in the basis of a remand does not constitute a mistake apparent on the face of the record for rectification purposes. The rectification request was therefore not maintainable, as no apparent error in the record was shown. en-us Fri, 29 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107247 A Tribunal remand order based on violation of natural justice, including lack of an effective opportunity of hearing, could not be rectified merely because the Revenue disagreed with the reasoning in that order. A perceived error in the basis of a remand does not constitute a mistake apparent on the face of the record for rectification purposes. The rectification request was therefore not maintainable, as no apparent error in the record was shown. Case-Laws Customs Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107247