https://www.taxtmi.com/caselaws?id=334802 The Tribunal rejected the Rectification of Mistake (ROM) Petition challenging the Final Order, emphasizing that rectification should address obvious errors, not debatable legal points. Referring to legal precedents, the Tribunal held that re-evaluating evidence on debatable points does not qualify as rectification of a mistake apparent on record. The applicant's request for reconsideration was deemed impermissible, leading to the rejection of the petition to ensure the matter was not reopened for full reconsideration. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 21 Nov 2016 23:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334802 The Tribunal rejected the Rectification of Mistake (ROM) Petition challenging the Final Order, emphasizing that rectification should address obvious errors, not debatable legal points. Referring to legal precedents, the Tribunal held that re-evaluating evidence on debatable points does not qualify as rectification of a mistake apparent on record. The applicant's request for reconsideration was deemed impermissible, leading to the rejection of the petition to ensure the matter was not reopened for full reconsideration. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334802