https://www.taxtmi.com/caselaws?id=109844 A rectification application was held not maintainable because the alleged error concerned a prior remand on whether exports were made under the DEEC Scheme, an issue already considered and left unchallenged. Since the exports were admittedly made by the merchant-exporter and not the applicants, the complaint did not disclose any obvious or patent mistake on the face of the record. A debatable point of law or an issue requiring prolonged reasoning cannot be corrected in rectification proceedings, so the application was rejected. en-us Fri, 02 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109844 A rectification application was held not maintainable because the alleged error concerned a prior remand on whether exports were made under the DEEC Scheme, an issue already considered and left unchallenged. Since the exports were admittedly made by the merchant-exporter and not the applicants, the complaint did not disclose any obvious or patent mistake on the face of the record. A debatable point of law or an issue requiring prolonged reasoning cannot be corrected in rectification proceedings, so the application was rejected. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109844