https://www.taxtmi.com/caselaws?id=247255 Rectification jurisdiction is confined to correcting an obvious error on the face of the record and cannot be used as a substitute for review or fresh reconsideration of the merits; the rectification application was therefore rightly rejected. The expression "any point" in Section 129C(5) of the Customs Act, 1962 was construed broadly, so a Tribunal difference of opinion may extend to factual issues as well, subject to caution and judicial discipline in the reference process. The Court accordingly found no substantial question of law in the challenge and dismissed the appeal. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sat, 18 Jul 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247255 Rectification jurisdiction is confined to correcting an obvious error on the face of the record and cannot be used as a substitute for review or fresh reconsideration of the merits; the rectification application was therefore rightly rejected. The expression "any point" in Section 129C(5) of the Customs Act, 1962 was construed broadly, so a Tribunal difference of opinion may extend to factual issues as well, subject to caution and judicial discipline in the reference process. The Court accordingly found no substantial question of law in the challenge and dismissed the appeal. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247255