https://www.taxtmi.com/caselaws?id=379328 Rectification jurisdiction cannot be used unless a patent mistake or error apparent on the face of the record is shown. The Tribunal found that its earlier final order had already allowed the assessee's appeal and set aside the impugned order, and that the challenge before it had covered both interest and penalty. As no apparent error was demonstrated and the earlier order necessarily disposed of both issues, correction was not warranted. The rectification application was therefore held not maintainable and dismissed. en-us Fri, 01 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 09:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379328 Rectification jurisdiction cannot be used unless a patent mistake or error apparent on the face of the record is shown. The Tribunal found that its earlier final order had already allowed the assessee's appeal and set aside the impugned order, and that the challenge before it had covered both interest and penalty. As no apparent error was demonstrated and the earlier order necessarily disposed of both issues, correction was not warranted. The rectification application was therefore held not maintainable and dismissed. Case-Laws Service Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379328