https://www.taxtmi.com/caselaws?id=251748 Rectification proceedings cannot be used to reopen merits or re-appreciate evidence on discount eligibility and valuation. The Tribunal held that only a patent or apparent error can be corrected, so objections to reliance on earlier decisions, dealer statements, and factual findings on whether discounts were uniformly passed on were not maintainable. A textual mistake relating to the cited MRF judgment was corrected, but that did not alter the substantive conclusion because prior knowledge of discount before removal, established trade practice, or an agreement for such discount was not shown on the record. The application was therefore rejected to the extent it sought review, with only the limited correction allowed. en-us Thu, 31 Jul 2014 00:00:00 +0530 Fri, 26 Sep 2014 12:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251748 Rectification proceedings cannot be used to reopen merits or re-appreciate evidence on discount eligibility and valuation. The Tribunal held that only a patent or apparent error can be corrected, so objections to reliance on earlier decisions, dealer statements, and factual findings on whether discounts were uniformly passed on were not maintainable. A textual mistake relating to the cited MRF judgment was corrected, but that did not alter the substantive conclusion because prior knowledge of discount before removal, established trade practice, or an agreement for such discount was not shown on the record. The application was therefore rejected to the extent it sought review, with only the limited correction allowed. Case-Laws Central Excise Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251748