https://www.taxtmi.com/article/detailed?id=526 Section 35C(2) authorises the appellate tribunal to amend its final orders to correct mistakes apparent on the face of the record, with any amendment increasing another party's liability requiring prior notice and an opportunity to be heard. A mistake apparent is an obvious, patent omission or failure apparent from the record, not a debatable point of law or fact or an error requiring extended investigation. Rectification may be suo motu or on application, but cannot be used to reopen merits or to rectify errors in earlier rectification orders. en-us Wed, 14 Oct 2009 00:00:00 +0530 Tue, 04 Jan 2011 16:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=526 Section 35C(2) authorises the appellate tribunal to amend its final orders to correct mistakes apparent on the face of the record, with any amendment increasing another party's liability requiring prior notice and an opportunity to be heard. A mistake apparent is an obvious, patent omission or failure apparent from the record, not a debatable point of law or fact or an error requiring extended investigation. Rectification may be suo motu or on application, but cannot be used to reopen merits or to rectify errors in earlier rectification orders. Articles Central Excise Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=526