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    <title>2015 (11) TMI 1238 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the appellant&#039;s application seeking rectification of a mistake in the final order, emphasizing that rectification should be for obvious errors, not debatable legal points. Citing Supreme Court and High Court decisions, the Tribunal held that seeking to reconsider findings amounts to impermissible review of the order. The Tribunal concluded that no manifest mistake existed to justify recalling or modifying the order, in line with legal principles prohibiting re-appreciation of evidence and recall of final orders.</description>
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      <description>The Tribunal rejected the appellant&#039;s application seeking rectification of a mistake in the final order, emphasizing that rectification should be for obvious errors, not debatable legal points. Citing Supreme Court and High Court decisions, the Tribunal held that seeking to reconsider findings amounts to impermissible review of the order. The Tribunal concluded that no manifest mistake existed to justify recalling or modifying the order, in line with legal principles prohibiting re-appreciation of evidence and recall of final orders.</description>
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