https://www.taxtmi.com/caselaws?id=109479 Rectification jurisdiction is confined to obvious mistakes apparent on the face of the record and cannot be used to reopen a concluded decision, reargue the appeal, or seek reappraisal of facts and evidence. An application raising alleged omissions, calculation errors, or new points outside the appeal memorandum will not qualify where it requires long-drawn reasoning or turns on debatable questions of law or fact. The Tribunal treated the request as an attempt to secure rehearing and rejected it, leaving the earlier final order undisturbed. en-us Fri, 28 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 13:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109479 Rectification jurisdiction is confined to obvious mistakes apparent on the face of the record and cannot be used to reopen a concluded decision, reargue the appeal, or seek reappraisal of facts and evidence. An application raising alleged omissions, calculation errors, or new points outside the appeal memorandum will not qualify where it requires long-drawn reasoning or turns on debatable questions of law or fact. The Tribunal treated the request as an attempt to secure rehearing and rejected it, leaving the earlier final order undisturbed. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109479