https://www.taxtmi.com/caselaws?id=760132 Rectification under the appellate power is confined to correcting mistakes apparent from the record and cannot be used to seek review, rehearing, or rewriting of a concluded order. The Tribunal held that the later order of 18.03.2024 was not recallable merely because it did not expressly repeat reference to the earlier recall order, since the appeal had already been finally disposed of after rectification of an apparent contradiction in the operative part. A plea based on the monetary limit instruction was also not entertainable in a recall application because the substantive appeal had been finally decided. The recall application was therefore rejected. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760132 Rectification under the appellate power is confined to correcting mistakes apparent from the record and cannot be used to seek review, rehearing, or rewriting of a concluded order. The Tribunal held that the later order of 18.03.2024 was not recallable merely because it did not expressly repeat reference to the earlier recall order, since the appeal had already been finally disposed of after rectification of an apparent contradiction in the operative part. A plea based on the monetary limit instruction was also not entertainable in a recall application because the substantive appeal had been finally decided. The recall application was therefore rejected. Case-Laws Customs Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760132