https://www.taxtmi.com/caselaws?id=109745 Rectification is limited to correcting apparent mistakes and clerical slips, and cannot be used to reopen issues already decided on classification, exemption, limitation, manufacture, suppression, or penalty. The Tribunal found that the alleged omissions had been addressed in the main order, so substantive rectification was rejected. However, it accepted that the operative portion contained a typographical omission of one appellant's name in the penalty direction and corrected that clerical error. The rectification application therefore failed in substance, subject only to the limited correction of the operative direction. en-us Mon, 10 Jun 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109745 Rectification is limited to correcting apparent mistakes and clerical slips, and cannot be used to reopen issues already decided on classification, exemption, limitation, manufacture, suppression, or penalty. The Tribunal found that the alleged omissions had been addressed in the main order, so substantive rectification was rejected. However, it accepted that the operative portion contained a typographical omission of one appellant's name in the penalty direction and corrected that clerical error. The rectification application therefore failed in substance, subject only to the limited correction of the operative direction. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109745