https://www.taxtmi.com/caselaws?id=110646 Rectification under the Tribunal's procedural powers is confined to patent mistakes apparent from the record and cannot be used to reopen merits or reappreciate evidence. A modification application challenging a stay order on issues such as captive consumption, inclusion of expenses in assessable value, limitation, and an alleged witness admission did not disclose any clerical, numerical, or manifest error. The Tribunal held that an alleged wrong conclusion on merits is not an error apparent on the face of the record, so the application was not maintainable on the pleaded grounds and was rejected. en-us Tue, 13 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110646 Rectification under the Tribunal's procedural powers is confined to patent mistakes apparent from the record and cannot be used to reopen merits or reappreciate evidence. A modification application challenging a stay order on issues such as captive consumption, inclusion of expenses in assessable value, limitation, and an alleged witness admission did not disclose any clerical, numerical, or manifest error. The Tribunal held that an alleged wrong conclusion on merits is not an error apparent on the face of the record, so the application was not maintainable on the pleaded grounds and was rejected. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110646