https://www.taxtmi.com/caselaws?id=791546 A rectification application can be maintained to correct a factual mistake in a final order where the order under challenge related to a different issue. On examining the record, the Tribunal found that its earlier observations were factually incorrect. Once such a mistake was accepted, recall of the final order was necessary so the appeal could be heard afresh. The rectification application was therefore allowed and the earlier order recalled. en-us Thu, 11 Dec 2025 00:00:00 +0530 Wed, 13 May 2026 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791546 A rectification application can be maintained to correct a factual mistake in a final order where the order under challenge related to a different issue. On examining the record, the Tribunal found that its earlier observations were factually incorrect. Once such a mistake was accepted, recall of the final order was necessary so the appeal could be heard afresh. The rectification application was therefore allowed and the earlier order recalled. Case-Laws Central Excise Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791546