https://www.taxtmi.com/caselaws?id=338785 The Tribunal dismissed the appellant's miscellaneous application seeking rectification of a mistake apparent on the face of the record. The Tribunal found no factual error and emphasized that the duty payment by the appellant upon clearance of goods was appropriate. Referring to legal precedent, the Tribunal highlighted that rectification should be limited to obvious errors, not debatable points. The application was deemed devoid of merit and dismissed, as it did not meet the criteria for rectification of mistakes on record. en-us Fri, 25 Nov 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338785 The Tribunal dismissed the appellant's miscellaneous application seeking rectification of a mistake apparent on the face of the record. The Tribunal found no factual error and emphasized that the duty payment by the appellant upon clearance of goods was appropriate. Referring to legal precedent, the Tribunal highlighted that rectification should be limited to obvious errors, not debatable points. The application was deemed devoid of merit and dismissed, as it did not meet the criteria for rectification of mistakes on record. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338785