https://www.taxtmi.com/article/detailed?id=584 An appellate tribunal's power to rectify an apparent mistake in its order is confined to correcting record errors and does not permit converting a remand into a dismissal without re-applying judicial mind and recording reasons; remand decisions-made where defects like breaches of natural justice, non-consideration of documents, or inadequate reasoning exist-constitute substantive judicial conclusions and cannot be undone by deletion of a recorded statement in a rectification application. en-us Thu, 03 Dec 2009 00:00:00 +0530 Thu, 03 Dec 2009 07:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=584 An appellate tribunal's power to rectify an apparent mistake in its order is confined to correcting record errors and does not permit converting a remand into a dismissal without re-applying judicial mind and recording reasons; remand decisions-made where defects like breaches of natural justice, non-consideration of documents, or inadequate reasoning exist-constitute substantive judicial conclusions and cannot be undone by deletion of a recorded statement in a rectification application. Articles Central Excise Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=584