https://www.taxtmi.com/caselaws?id=402910 The Tribunal dismissed the Revenue's application for rectification of mistake, emphasizing that challenging the merits of the order through rectification amounts to impermissible review. The judgment clarified that rectification is limited to correcting obvious errors, not reconsidering evidence or legal views. Citing precedent, the Tribunal held that rectification is not a substitute for an appeal to challenge factual or legal findings. Ultimately, the Tribunal upheld the principle that rectification cannot involve reappreciation of evidence, leading to the dismissal of the rectification application. en-us Wed, 09 Dec 2020 00:00:00 +0530 Thu, 14 Jan 2021 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402910 The Tribunal dismissed the Revenue's application for rectification of mistake, emphasizing that challenging the merits of the order through rectification amounts to impermissible review. The judgment clarified that rectification is limited to correcting obvious errors, not reconsidering evidence or legal views. Citing precedent, the Tribunal held that rectification is not a substitute for an appeal to challenge factual or legal findings. Ultimately, the Tribunal upheld the principle that rectification cannot involve reappreciation of evidence, leading to the dismissal of the rectification application. Case-Laws Central Excise Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402910