https://www.taxtmi.com/caselaws?id=30014 Rectification under Section 35-C(2) of the Central Excise Act is confined to correcting patent mistakes apparent from the record within the prescribed period, and cannot be used to reopen the merits of an appeal or seek a rehearing. An error apparent must be self-evident and not one requiring detailed argument or reappraisal of the dispute. Because the application was in substance an attempt to re-agitate the classification issue and obtain a fresh decision, it fell outside rectification jurisdiction and was rejected, leaving the original final order undisturbed. en-us Thu, 03 Apr 2008 00:00:00 +0530 Thu, 21 May 2026 15:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30014 Rectification under Section 35-C(2) of the Central Excise Act is confined to correcting patent mistakes apparent from the record within the prescribed period, and cannot be used to reopen the merits of an appeal or seek a rehearing. An error apparent must be self-evident and not one requiring detailed argument or reappraisal of the dispute. Because the application was in substance an attempt to re-agitate the classification issue and obtain a fresh decision, it fell outside rectification jurisdiction and was rejected, leaving the original final order undisturbed. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30014