https://www.taxtmi.com/caselaws?id=346652 Rectification proceedings cannot be used to seek a review of an earlier order or to re-appreciate evidence and merits; only patent, manifest and self-evident errors may be corrected. The Tribunal held that the final order was not vitiated merely because every pleading and submission was not reproduced in detail, since the order had already considered the appellants' arguments and remanded the matter for de novo decision in line with Supreme Court law. As the grounds in the miscellaneous application required reconsideration of facts and law, the request for rectification was held not maintainable and the application was dismissed. en-us Fri, 18 Aug 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346652 Rectification proceedings cannot be used to seek a review of an earlier order or to re-appreciate evidence and merits; only patent, manifest and self-evident errors may be corrected. The Tribunal held that the final order was not vitiated merely because every pleading and submission was not reproduced in detail, since the order had already considered the appellants' arguments and remanded the matter for de novo decision in line with Supreme Court law. As the grounds in the miscellaneous application required reconsideration of facts and law, the request for rectification was held not maintainable and the application was dismissed. Case-Laws Service Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346652