https://www.taxtmi.com/caselaws?id=107258 A rectification application cannot be used to reopen a Tribunal's reasoned findings on the validity of a show cause notice, the applicability of Section 11A of the Central Excise Act versus Rule 9(2) of the Central Excise Rules, or the finding on suppression. A debatable issue of law or fact is not a mistake apparent from the record, and rectification cannot substitute a fresh view for an earlier conclusion. No such apparent mistake was shown, so the application was not maintainable. en-us Wed, 22 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107258 A rectification application cannot be used to reopen a Tribunal's reasoned findings on the validity of a show cause notice, the applicability of Section 11A of the Central Excise Act versus Rule 9(2) of the Central Excise Rules, or the finding on suppression. A debatable issue of law or fact is not a mistake apparent from the record, and rectification cannot substitute a fresh view for an earlier conclusion. No such apparent mistake was shown, so the application was not maintainable. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107258