https://www.taxtmi.com/caselaws?id=784894 Rectification under the CESTAT's limited correction power is confined to mistakes apparent from the record and cannot be used as a substitute for appeal or review. A debatable issue, or one requiring reappreciation of evidence or elaborate argument, falls outside that scope. Non-dealing with every submission or cited case law does not by itself create a rectifiable error, especially where the original order had already addressed limitation on the basis of departmental knowledge, recorded statements, and documents on record. The Revenue's applications therefore sought a rehearing on merits rather than correction of any patent or clerical mistake, and were not maintainable to reopen the earlier final order. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784894 Rectification under the CESTAT's limited correction power is confined to mistakes apparent from the record and cannot be used as a substitute for appeal or review. A debatable issue, or one requiring reappreciation of evidence or elaborate argument, falls outside that scope. Non-dealing with every submission or cited case law does not by itself create a rectifiable error, especially where the original order had already addressed limitation on the basis of departmental knowledge, recorded statements, and documents on record. The Revenue's applications therefore sought a rehearing on merits rather than correction of any patent or clerical mistake, and were not maintainable to reopen the earlier final order. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784894