https://www.taxtmi.com/caselaws?id=124344 A tribunal's refusal to note a High Court acquittal in criminal prosecution proceedings did not, by itself, amount to a mistake apparent from the record. The High Court proceedings were criminal and applied the higher standard of proof, whereas the tribunal proceedings were quasi-criminal and were decided on statements and other evidence already on record. Because the alleged error did not appear from the face of the record, rectification was not maintainable and the rectification applications were rejected. en-us Mon, 09 Apr 2007 00:00:00 +0530 Fri, 28 Sep 2012 11:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124344 A tribunal's refusal to note a High Court acquittal in criminal prosecution proceedings did not, by itself, amount to a mistake apparent from the record. The High Court proceedings were criminal and applied the higher standard of proof, whereas the tribunal proceedings were quasi-criminal and were decided on statements and other evidence already on record. Because the alleged error did not appear from the face of the record, rectification was not maintainable and the rectification applications were rejected. Case-Laws Customs Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124344