https://www.taxtmi.com/caselaws?id=404859 The Court allowed the writ petition, setting aside the order rejecting the miscellaneous petition and directing the Tribunal to delete conclusive observations, remand the matter for a fresh decision, and complete proceedings promptly. The Court emphasized that rectification under Section 129B(2) should be for apparent mistakes visible from the record, not for revising orders, and upheld the Judicial Member's view on rectification in this case. en-us Fri, 26 Feb 2021 00:00:00 +0530 Thu, 21 Oct 2021 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404859 The Court allowed the writ petition, setting aside the order rejecting the miscellaneous petition and directing the Tribunal to delete conclusive observations, remand the matter for a fresh decision, and complete proceedings promptly. The Court emphasized that rectification under Section 129B(2) should be for apparent mistakes visible from the record, not for revising orders, and upheld the Judicial Member's view on rectification in this case. Case-Laws Customs Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404859