https://www.taxtmi.com/caselaws?id=370936 Rectification under Section 35C(2) of the Central Excise Act, read with Rule 41 of the CESTAT Procedure Rules, is confined to clerical, typographical, arithmetical mistakes and other errors apparent on the record. A reasoned evaluative conclusion, including the Tribunal's view that an opportunity to the Department was necessary on the facts, cannot be reopened as an apparent mistake. The absence of that point in the appeal was immaterial because the impugned order was based on the record and the circumstances considered by the Tribunal, not on pleadings alone. No error apparent on the record was made out, and rectification was rejected. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370936 Rectification under Section 35C(2) of the Central Excise Act, read with Rule 41 of the CESTAT Procedure Rules, is confined to clerical, typographical, arithmetical mistakes and other errors apparent on the record. A reasoned evaluative conclusion, including the Tribunal's view that an opportunity to the Department was necessary on the facts, cannot be reopened as an apparent mistake. The absence of that point in the appeal was immaterial because the impugned order was based on the record and the circumstances considered by the Tribunal, not on pleadings alone. No error apparent on the record was made out, and rectification was rejected. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370936