https://www.taxtmi.com/caselaws?id=249067 A rectification application cannot be used to raise a point that was not urged during the hearing, even if it appeared in the grounds of appeal. Mere omission of specific findings on cum-duty price and penalty does not amount to an apparent mistake when the issue was never argued. Once the appeal was disposed of, the Tribunal became functus officio and had no power to review its own decision. The rectification application was therefore not maintainable and was dismissed. en-us Tue, 23 Jul 2013 00:00:00 +0530 Thu, 03 Jul 2014 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249067 A rectification application cannot be used to raise a point that was not urged during the hearing, even if it appeared in the grounds of appeal. Mere omission of specific findings on cum-duty price and penalty does not amount to an apparent mistake when the issue was never argued. Once the appeal was disposed of, the Tribunal became functus officio and had no power to review its own decision. The rectification application was therefore not maintainable and was dismissed. Case-Laws Central Excise Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249067