https://www.taxtmi.com/caselaws?id=370939 The Tribunal dismissed rectification of mistake applications against a common order, emphasizing that such applications are limited to errors apparent on the face of records, not for reviewing orders based on merits. Applicants' contentions of mistakes in evidence assessment were rejected as attempts to challenge the original order's merits. The Tribunal underscored the narrow scope of rectification applications, maintaining that they cannot be used to challenge order merits. Consequently, the rectification applications were dismissed, upholding the original order rejecting the appeals. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370939 The Tribunal dismissed rectification of mistake applications against a common order, emphasizing that such applications are limited to errors apparent on the face of records, not for reviewing orders based on merits. Applicants' contentions of mistakes in evidence assessment were rejected as attempts to challenge the original order's merits. The Tribunal underscored the narrow scope of rectification applications, maintaining that they cannot be used to challenge order merits. Consequently, the rectification applications were dismissed, upholding the original order rejecting the appeals. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370939