https://www.taxtmi.com/caselaws?id=113132 Rectification jurisdiction under section 35C is confined to clerical mistakes or errors apparent from the record, and cannot be used to obtain a rehearing on the merits or to re-agitate factual disputes. The article further states that a deposit made as a condition for entertaining an appeal cannot be retained by the Department once the appeal has been finally disposed of. The result described is that the rectification request and the request to retain the deposited amount were both rejected, with the position favouring the assessee. en-us Fri, 25 May 2001 00:00:00 +0530 Thu, 03 May 2012 18:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113132 Rectification jurisdiction under section 35C is confined to clerical mistakes or errors apparent from the record, and cannot be used to obtain a rehearing on the merits or to re-agitate factual disputes. The article further states that a deposit made as a condition for entertaining an appeal cannot be retained by the Department once the appeal has been finally disposed of. The result described is that the rectification request and the request to retain the deposited amount were both rejected, with the position favouring the assessee. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113132