https://www.taxtmi.com/caselaws?id=125334 The Tribunal dismissed the Rectification of Mistake (RoM) application challenging a Final Order, stating no error on the face of the record justified rectification. Emphasizing thorough consideration of evidence and legal principles, the Tribunal rejected the RoM for not pointing out any apparent mistake warranting rectification, clarifying its inapplicability to debatable legal or factual points. The judgment underscored the need for parties dissatisfied with findings to seek redress in a higher court rather than through the rectification process. en-us Mon, 09 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 18:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125334 The Tribunal dismissed the Rectification of Mistake (RoM) application challenging a Final Order, stating no error on the face of the record justified rectification. Emphasizing thorough consideration of evidence and legal principles, the Tribunal rejected the RoM for not pointing out any apparent mistake warranting rectification, clarifying its inapplicability to debatable legal or factual points. The judgment underscored the need for parties dissatisfied with findings to seek redress in a higher court rather than through the rectification process. Case-Laws Central Excise Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125334