https://www.taxtmi.com/caselaws?id=366516 Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to correcting patent, manifest and self-evident errors apparent from the record. It cannot be used to reargue the appeal, reopen factual findings, or seek reconsideration of debatable legal issues. A party's complaint that earlier authorities or contentions were not separately discussed does not by itself show an apparent mistake, especially where the real challenge is to the Tribunal's findings on limitation and its appraisal of the existing record. The omission to discuss every cited decision does not convert the order into one containing an error apparent on the face of the record, and the rectification applications were not maintainable. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 06 Sep 2018 08:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366516 Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to correcting patent, manifest and self-evident errors apparent from the record. It cannot be used to reargue the appeal, reopen factual findings, or seek reconsideration of debatable legal issues. A party's complaint that earlier authorities or contentions were not separately discussed does not by itself show an apparent mistake, especially where the real challenge is to the Tribunal's findings on limitation and its appraisal of the existing record. The omission to discuss every cited decision does not convert the order into one containing an error apparent on the face of the record, and the rectification applications were not maintainable. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366516