https://www.taxtmi.com/caselaws?id=366112 A rectification application before the Tribunal was found not maintainable where the correctness of the earlier order had already been considered in connected proceedings and the doctrine of merger applied. The court held that grounds requiring long-drawn reasoning go beyond the limited scope of rectification and amount in substance to a review, which the Tribunal cannot undertake under the guise of correcting a mistake. The Tribunal therefore lacked jurisdiction to entertain the application, and rejection of rectification was sustained in favour of the Revenue. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366112 A rectification application before the Tribunal was found not maintainable where the correctness of the earlier order had already been considered in connected proceedings and the doctrine of merger applied. The court held that grounds requiring long-drawn reasoning go beyond the limited scope of rectification and amount in substance to a review, which the Tribunal cannot undertake under the guise of correcting a mistake. The Tribunal therefore lacked jurisdiction to entertain the application, and rejection of rectification was sustained in favour of the Revenue. Case-Laws Central Excise Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366112