https://www.taxtmi.com/article/detailed?id=338 Rectification permits amendment of an order to correct a mistake apparent from the record by the original or successor officer or by the appellate tribunal, limited to obvious errors that do not involve debatable legal points. The record comprises the entire case file; amendments must be written and made within the prescribed period. Enhancements of liability require prior hearing and recovery steps; reductions require refund. Rectification cannot reopen final orders or substitute for review when new grounds or contested factual or legal issues are raised. en-us Wed, 15 Apr 2009 00:00:00 +0530 Wed, 15 Apr 2009 18:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=338 Rectification permits amendment of an order to correct a mistake apparent from the record by the original or successor officer or by the appellate tribunal, limited to obvious errors that do not involve debatable legal points. The record comprises the entire case file; amendments must be written and made within the prescribed period. Enhancements of liability require prior hearing and recovery steps; reductions require refund. Rectification cannot reopen final orders or substitute for review when new grounds or contested factual or legal issues are raised. Articles Service Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=338