https://www.taxtmi.com/article/detailed?id=6576 Review jurisdiction is limited to correction of errors apparent on the record, discovery of new evidence, or other narrow grounds; it cannot substitute for appeal or permit re hearing of merits. Procedural review (inherent or implied) may remedy procedural defects or denial of natural justice, but substantive re examination of facts is impermissible. Tribunals and adjudicating authorities lack power to review final orders absent statutory authority and cannot employ rectification provisions to effect substantive change; clerical correction provisions apply only to true clerical or arithmetical mistakes. en-us Sat, 12 Dec 2015 10:58:32 +0530 Sat, 12 Dec 2015 10:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6576 Review jurisdiction is limited to correction of errors apparent on the record, discovery of new evidence, or other narrow grounds; it cannot substitute for appeal or permit re hearing of merits. Procedural review (inherent or implied) may remedy procedural defects or denial of natural justice, but substantive re examination of facts is impermissible. Tribunals and adjudicating authorities lack power to review final orders absent statutory authority and cannot employ rectification provisions to effect substantive change; clerical correction provisions apply only to true clerical or arithmetical mistakes. Articles Central Excise Sat, 12 Dec 2015 10:58:32 +0530 https://www.taxtmi.com/article/detailed?id=6576