https://www.taxtmi.com/caselaws?id=267666 Rectification is available only for a patent, manifest and self-evident mistake on the record; it cannot be used to reopen the merits through detailed argument or reappraisal of the appeal. An attempt to amend a restoration application so as to convert it into a rectification request was also impermissible because it would alter the basis of the proceedings and prejudice the opposite party. Since the impugned final order had been passed on merits and no error apparent on the face of the record was shown, the rectification, restoration and amendment requests were held not maintainable. en-us Tue, 28 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267666 Rectification is available only for a patent, manifest and self-evident mistake on the record; it cannot be used to reopen the merits through detailed argument or reappraisal of the appeal. An attempt to amend a restoration application so as to convert it into a rectification request was also impermissible because it would alter the basis of the proceedings and prejudice the opposite party. Since the impugned final order had been passed on merits and no error apparent on the face of the record was shown, the rectification, restoration and amendment requests were held not maintainable. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267666