https://www.taxtmi.com/caselaws?id=161687 A rectification power may extend to recalling an appellate order where a person likely to be adversely affected was not heard, if the omission amounts to an error apparent on the face of the record and must be corrected to give effect to natural justice. However, that power cannot be used as a disguised review on merits. In the kerosene and N-paraffin dispute, the controversy was restored for fresh determination after hearing both sides, with evidence if necessary, because the earlier decision had proceeded on an incomplete hearing. The appellate and rectification orders were set aside and the matter remitted for reconsideration. en-us Tue, 18 Feb 2003 00:00:00 +0530 Tue, 04 Feb 2014 14:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161687 A rectification power may extend to recalling an appellate order where a person likely to be adversely affected was not heard, if the omission amounts to an error apparent on the face of the record and must be corrected to give effect to natural justice. However, that power cannot be used as a disguised review on merits. In the kerosene and N-paraffin dispute, the controversy was restored for fresh determination after hearing both sides, with evidence if necessary, because the earlier decision had proceeded on an incomplete hearing. The appellate and rectification orders were set aside and the matter remitted for reconsideration. Case-Laws VAT and Sales Tax Tue, 18 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161687