https://www.taxtmi.com/caselaws?id=370937 An inadvertent factual reference in a final order was treated as a mistake apparent from the record and therefore capable of rectification under rectification jurisdiction. The record showed that the order had misstated consideration of the Commissioner (Appeals) clarification, and that factual error was sufficient to sustain a miscellaneous application for correction. On that basis, the application was held maintainable and the final order was recalled. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370937 An inadvertent factual reference in a final order was treated as a mistake apparent from the record and therefore capable of rectification under rectification jurisdiction. The record showed that the order had misstated consideration of the Commissioner (Appeals) clarification, and that factual error was sufficient to sustain a miscellaneous application for correction. On that basis, the application was held maintainable and the final order was recalled. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370937