https://www.taxtmi.com/caselaws?id=167213 Error apparent on the record must be an error in the Tribunal's own order, not a mistaken assumption or later change of mind by a party who voluntarily withdrew the appeal. Where dismissal followed the appellant's considered written request for withdrawal after time to reconsider, the appeal could not be restored merely because the appellant later sought recall on that basis. The Tribunal also held that authorities on rectification concerned correction of mistakes in orders or consequential relief after rectification, and did not support restoration of a withdrawn appeal. As no mistake in the Tribunal's order was shown, the request for restoration was rejected. en-us Fri, 10 Aug 1984 00:00:00 +0530 Thu, 11 Dec 2014 17:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167213 Error apparent on the record must be an error in the Tribunal's own order, not a mistaken assumption or later change of mind by a party who voluntarily withdrew the appeal. Where dismissal followed the appellant's considered written request for withdrawal after time to reconsider, the appeal could not be restored merely because the appellant later sought recall on that basis. The Tribunal also held that authorities on rectification concerned correction of mistakes in orders or consequential relief after rectification, and did not support restoration of a withdrawn appeal. As no mistake in the Tribunal's order was shown, the request for restoration was rejected. Case-Laws Central Excise Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167213