https://www.taxtmi.com/caselaws?id=113665 Rectification under the appellate provision is confined to mistakes apparent on the face of the record and cannot be used as review or rehearing on merits. A clerical mismatch in the duty figure recorded in the earlier order was treated as an apparent error because it did not match the amount in the order-in-original, so the figure was corrected to the amount actually disallowed. By contrast, the assessee's attempt to recall the order on jurisdiction, competence of the issuing officer, and limitation was rejected because those points either had already been considered or required a merits review, which rectification does not permit. en-us Thu, 12 Jun 2003 00:00:00 +0530 Mon, 07 May 2012 14:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113665 Rectification under the appellate provision is confined to mistakes apparent on the face of the record and cannot be used as review or rehearing on merits. A clerical mismatch in the duty figure recorded in the earlier order was treated as an apparent error because it did not match the amount in the order-in-original, so the figure was corrected to the amount actually disallowed. By contrast, the assessee's attempt to recall the order on jurisdiction, competence of the issuing officer, and limitation was rejected because those points either had already been considered or required a merits review, which rectification does not permit. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113665