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    <title>2014 (1) TMI 221 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the application for rectification, ruling that the non-consideration of certain judgments and a pending SLP before the Supreme Court did not constitute a mistake apparent on the face of the order. The Tribunal found the issue debatable and not a clear error warranting rectification, emphasizing that rectification is reserved for obvious and patent mistakes that do not require extensive reasoning to establish. The order was deemed not solely reliant on the judgment in question, leading to the rejection of the rectification application.</description>
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      <description>The Tribunal dismissed the application for rectification, ruling that the non-consideration of certain judgments and a pending SLP before the Supreme Court did not constitute a mistake apparent on the face of the order. The Tribunal found the issue debatable and not a clear error warranting rectification, emphasizing that rectification is reserved for obvious and patent mistakes that do not require extensive reasoning to establish. The order was deemed not solely reliant on the judgment in question, leading to the rejection of the rectification application.</description>
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