https://www.taxtmi.com/caselaws?id=167042 Rectification jurisdiction is confined to correcting an obvious mistake apparent from the record and cannot be used to reargue the merits, reassess evidence, or substitute a different view. A request raising the nature of the coating process, paper classification, reliance on later-produced gate passes, or the validity of show cause proceedings required fresh appraisal and therefore fell outside rectification. The Tribunal also noted that it had no statutory power of review and that rectification cannot operate as review or as a means to reopen concluded findings. The application was held not maintainable and was rejected. en-us Wed, 30 May 1984 00:00:00 +0530 Thu, 04 Dec 2014 13:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167042 Rectification jurisdiction is confined to correcting an obvious mistake apparent from the record and cannot be used to reargue the merits, reassess evidence, or substitute a different view. A request raising the nature of the coating process, paper classification, reliance on later-produced gate passes, or the validity of show cause proceedings required fresh appraisal and therefore fell outside rectification. The Tribunal also noted that it had no statutory power of review and that rectification cannot operate as review or as a means to reopen concluded findings. The application was held not maintainable and was rejected. Case-Laws Central Excise Wed, 30 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167042