https://www.taxtmi.com/caselaws?id=121603 Non-consideration of additional grounds and documents not pressed at final hearing did not amount to an error apparent from the record. The Tribunal held that such material was not part of the appellate record when the appeals were decided and had no bearing on the issues covered by the final order. Matters relevant only to consequential refund proceedings could not be treated as grounds for rectification. No mistake apparent from the record was made out, so rectification was not warranted. en-us Sun, 16 May 2004 00:00:00 +0530 Tue, 31 Jul 2012 18:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121603 Non-consideration of additional grounds and documents not pressed at final hearing did not amount to an error apparent from the record. The Tribunal held that such material was not part of the appellate record when the appeals were decided and had no bearing on the issues covered by the final order. Matters relevant only to consequential refund proceedings could not be treated as grounds for rectification. No mistake apparent from the record was made out, so rectification was not warranted. Case-Laws Central Excise Sun, 16 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121603