https://www.taxtmi.com/caselaws?id=251385 A rectification application cannot be used to reopen concluded factual findings or re-appreciate evidence unless an apparent error on the face of the record is shown. The Tribunal had already found that excess stock was discovered during a surprise inspection, that no satisfactory explanation was offered, and that the assessee had clandestinely removed MTIL-marked lead ingots without payment of duty in breach of Central Excise Rules. On those findings, duty, interest and penalty were attracted. The Court held that no apparent mistake in the Tribunal's order was made out and that no further relief could be granted by rectification or otherwise. en-us Tue, 09 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251385 A rectification application cannot be used to reopen concluded factual findings or re-appreciate evidence unless an apparent error on the face of the record is shown. The Tribunal had already found that excess stock was discovered during a surprise inspection, that no satisfactory explanation was offered, and that the assessee had clandestinely removed MTIL-marked lead ingots without payment of duty in breach of Central Excise Rules. On those findings, duty, interest and penalty were attracted. The Court held that no apparent mistake in the Tribunal's order was made out and that no further relief could be granted by rectification or otherwise. Case-Laws Central Excise Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251385