https://www.taxtmi.com/highlights?id=67461 Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and it is to be exercised to remove the error and to disturb the finality - If non-consideration of a decision of the High Court or the Supreme Court can be said to be a “mistake apparent from the record‟, there can be no doubt that non-consideration of two important submissions which were advanced at the time of hearing of the appeal would constitute a mistake apparent from the record which would require rectification. - AT en-us Tue, 03 Jan 2023 08:21:51 +0530 Tue, 03 Jan 2023 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67461 Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and it is to be exercised to remove the error and to disturb the finality - If non-consideration of a decision of the High Court or the Supreme Court can be said to be a “mistake apparent from the record‟, there can be no doubt that non-consideration of two important submissions which were advanced at the time of hearing of the appeal would constitute a mistake apparent from the record which would require rectification. - AT Highlights Central Excise Tue, 03 Jan 2023 08:21:51 +0530 https://www.taxtmi.com/highlights?id=67461