https://www.taxtmi.com/caselaws?id=458262 An apparent inconsistency between the recorded reasons and the operative portion of an order can be rectified to make the final result conform to the substantive finding. Here, the reasoning stated that the Revenue's appeal was not maintainable on the basis of NIDB data, yet the operative portion dismissed the appeal. The inconsistency was treated as apparent from the record, and the order was modified so that the operative part matched the reasons recorded. The rectification was allowed and the Revenue's appeal stood allowed. en-us Mon, 18 Mar 2024 00:00:00 +0530 Thu, 17 Oct 2024 20:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458262 An apparent inconsistency between the recorded reasons and the operative portion of an order can be rectified to make the final result conform to the substantive finding. Here, the reasoning stated that the Revenue's appeal was not maintainable on the basis of NIDB data, yet the operative portion dismissed the appeal. The inconsistency was treated as apparent from the record, and the order was modified so that the operative part matched the reasons recorded. The rectification was allowed and the Revenue's appeal stood allowed. Case-Laws Customs Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458262