https://www.taxtmi.com/caselaws?id=47681 A rectification order can be interfered with where it rests on a manifestly incorrect assumption contrary to the record and fails to respect fair hearing requirements. The Gujarat HC noted that the appellant had pleaded the relevant credit and limitation sequence in the memorandum of appeal, so the Tribunal's contrary statement was unsupported by its own record. Where an appeal is decided ex parte, the record must be examined carefully and adverse findings should not be based merely on non-appearance when an adjournment was sought. The rectification rejection was therefore unsustainable, and the matter was remitted for fresh hearing on merits. en-us Thu, 27 Oct 2005 00:00:00 +0530 Fri, 30 Jul 2010 12:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47681 A rectification order can be interfered with where it rests on a manifestly incorrect assumption contrary to the record and fails to respect fair hearing requirements. The Gujarat HC noted that the appellant had pleaded the relevant credit and limitation sequence in the memorandum of appeal, so the Tribunal's contrary statement was unsupported by its own record. Where an appeal is decided ex parte, the record must be examined carefully and adverse findings should not be based merely on non-appearance when an adjournment was sought. The rectification rejection was therefore unsustainable, and the matter was remitted for fresh hearing on merits. Case-Laws Central Excise Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47681