https://www.taxtmi.com/caselaws?id=293713 The Tribunal rejected the Revenue's application for rectification of a mistake in the final order, emphasizing that rectification under section 35C(2) does not allow for a review of its own order or addressing grievances about its understanding of the appeal issue. The Tribunal clarified that it cannot remedy errors of judgment through rectification and highlighted that new grounds cannot be entertained through this process. Ultimately, the Tribunal found no grounds to conclude that a mistake apparent on the record had occurred in its order, leading to the rejection of the rectification application. en-us Mon, 16 Sep 2019 00:00:00 +0530 Sat, 29 May 2021 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293713 The Tribunal rejected the Revenue's application for rectification of a mistake in the final order, emphasizing that rectification under section 35C(2) does not allow for a review of its own order or addressing grievances about its understanding of the appeal issue. The Tribunal clarified that it cannot remedy errors of judgment through rectification and highlighted that new grounds cannot be entertained through this process. Ultimately, the Tribunal found no grounds to conclude that a mistake apparent on the record had occurred in its order, leading to the rejection of the rectification application. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293713