https://www.taxtmi.com/caselaws?id=121313 An omission to record an express finding on recovery or liability of past dues after auction sale and transfer of assets was held not to be a mistake apparent from the record, because the appeal had already been allowed on another issue. The possibility that the earlier order might be affected in a future Revenue appeal did not justify rectification, and the cited income-tax precedent was distinguished on the basis that it involved dismissal as time-barred rather than an appeal allowed on merits. The rectification application was dismissed. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121313 An omission to record an express finding on recovery or liability of past dues after auction sale and transfer of assets was held not to be a mistake apparent from the record, because the appeal had already been allowed on another issue. The possibility that the earlier order might be affected in a future Revenue appeal did not justify rectification, and the cited income-tax precedent was distinguished on the basis that it involved dismissal as time-barred rather than an appeal allowed on merits. The rectification application was dismissed. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121313