https://www.taxtmi.com/caselaws?id=340865 Rectification proceedings cannot be used to introduce a new claim for the first time or to extend the benefit of the first proviso to Section 78 of the Finance Act, 1994 when that plea was never raised before earlier forums. Granting such relief would require reassessment of evidence and fresh examination of facts, which goes beyond correcting a mistake apparent on the face of the record. The process would amount to an impermissible review rather than rectification, so the requested benefit could not be granted in rectification proceedings and the application was not maintainable on merits. en-us Tue, 14 Feb 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340865 Rectification proceedings cannot be used to introduce a new claim for the first time or to extend the benefit of the first proviso to Section 78 of the Finance Act, 1994 when that plea was never raised before earlier forums. Granting such relief would require reassessment of evidence and fresh examination of facts, which goes beyond correcting a mistake apparent on the face of the record. The process would amount to an impermissible review rather than rectification, so the requested benefit could not be granted in rectification proceedings and the application was not maintainable on merits. Case-Laws Service Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340865