https://www.taxtmi.com/caselaws?id=332753 Rectification of mistake is confined to correcting an error apparent on the face of the record and cannot be used to reopen findings already decided on merits. The application sought reconsideration of valuation, inclusion of indirect and overhead expenses, the applicability of Rule 6(b)(ii), and the related circular, all of which had been addressed in the final order. As no patent mistake was shown and the request amounted to reargument of the case, the rectification application was held not maintainable and was dismissed. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sat, 24 Sep 2016 09:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332753 Rectification of mistake is confined to correcting an error apparent on the face of the record and cannot be used to reopen findings already decided on merits. The application sought reconsideration of valuation, inclusion of indirect and overhead expenses, the applicability of Rule 6(b)(ii), and the related circular, all of which had been addressed in the final order. As no patent mistake was shown and the request amounted to reargument of the case, the rectification application was held not maintainable and was dismissed. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332753