https://www.taxtmi.com/caselaws?id=167162 A reference application was treated as maintainable and within limitation because it was effectively directed against the order on the miscellaneous rectification application. However, the Tribunal held that the refusal to rectify was based on factual findings, and that a debatable legal point or a matter requiring appraisal of evidence does not amount to a mistake apparent from the record; no referable question of law therefore arose and the statement of case was declined. The cross-objection was filed out of time, and no sufficient ground for condonation of delay was accepted, so it was dismissed as time-barred. en-us Wed, 07 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 15:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167162 A reference application was treated as maintainable and within limitation because it was effectively directed against the order on the miscellaneous rectification application. However, the Tribunal held that the refusal to rectify was based on factual findings, and that a debatable legal point or a matter requiring appraisal of evidence does not amount to a mistake apparent from the record; no referable question of law therefore arose and the statement of case was declined. The cross-objection was filed out of time, and no sufficient ground for condonation of delay was accepted, so it was dismissed as time-barred. Case-Laws Central Excise Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167162