https://www.taxtmi.com/caselaws?id=350207 Rectification of mistake is confined to a patent, self-evident error apparent on the face of the record and cannot be used to reargue the merits, revisit evidence, or seek a review. The Tribunal held that the miscellaneous applications merely sought reconsideration of its earlier order on the date of commencement of commercial production for area-based exemption under Notification No. 50/2003-CE. As the original decision was based on the record, submissions, and a cumulative appraisal of facts and evidence, no apparent error was found and the rectification applications were not maintainable. en-us Thu, 28 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350207 Rectification of mistake is confined to a patent, self-evident error apparent on the face of the record and cannot be used to reargue the merits, revisit evidence, or seek a review. The Tribunal held that the miscellaneous applications merely sought reconsideration of its earlier order on the date of commencement of commercial production for area-based exemption under Notification No. 50/2003-CE. As the original decision was based on the record, submissions, and a cumulative appraisal of facts and evidence, no apparent error was found and the rectification applications were not maintainable. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350207