https://www.taxtmi.com/caselaws?id=355596 Rectification under Section 35C(2) of the Central Excise Act is confined to correcting an error apparent on the face of the record and cannot be used to revisit the merits of an earlier order on limitation or penalty. A claim that some submissions were not separately discussed does not, by itself, justify reopening the decision through a rectification application. The stated legal effect is that a rectification plea seeking reconsideration of substantive findings functions as an impermissible review, and no rectifiable mistake is established unless a clear apparent error is shown. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355596 Rectification under Section 35C(2) of the Central Excise Act is confined to correcting an error apparent on the face of the record and cannot be used to revisit the merits of an earlier order on limitation or penalty. A claim that some submissions were not separately discussed does not, by itself, justify reopening the decision through a rectification application. The stated legal effect is that a rectification plea seeking reconsideration of substantive findings functions as an impermissible review, and no rectifiable mistake is established unless a clear apparent error is shown. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355596