https://www.taxtmi.com/caselaws?id=368658 Rectification under the tribunal's limited review jurisdiction requires a clear error apparent on the face of the record, not a re-argument of the merits. Here, the application challenged an earlier order on interest liability under the Central Excise Act, but the order had already noted the appellant's submissions, considered the cited authorities, and given reasons after interpreting Section 11A. As no specific mistake in the order was identified and the request merely repeated the appeal points, no apparent error was shown. The rectification application was dismissed. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368658 Rectification under the tribunal's limited review jurisdiction requires a clear error apparent on the face of the record, not a re-argument of the merits. Here, the application challenged an earlier order on interest liability under the Central Excise Act, but the order had already noted the appellant's submissions, considered the cited authorities, and given reasons after interpreting Section 11A. As no specific mistake in the order was identified and the request merely repeated the appeal points, no apparent error was shown. The rectification application was dismissed. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368658