https://www.taxtmi.com/caselaws?id=113132 Rectification under section 35C is confined to clerical mistakes or mistakes apparent from the record and cannot be used to reopen an appeal through factual or argumentative review. An alleged error of fact requiring rehearing falls outside that limited jurisdiction, so a rectification application seeking reconsideration on merits is not maintainable. A deposit made solely as a condition for entertaining an appeal cannot continue to be retained once the appeal has been finally disposed of; continued retention lacks justification. The Department's attempts to reopen the merits and retain the deposited amount were therefore rejected. 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 under section 35C is confined to clerical mistakes or mistakes apparent from the record and cannot be used to reopen an appeal through factual or argumentative review. An alleged error of fact requiring rehearing falls outside that limited jurisdiction, so a rectification application seeking reconsideration on merits is not maintainable. A deposit made solely as a condition for entertaining an appeal cannot continue to be retained once the appeal has been finally disposed of; continued retention lacks justification. The Department's attempts to reopen the merits and retain the deposited amount were therefore rejected. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113132