https://www.taxtmi.com/caselaws?id=52311 Rectification applications under the mistake apparent on the record rule failed where the Tribunal's final order had not separately addressed scrap generated by mechanical operations. Both sides argued that omission of a raised issue amounted to an apparent error, but the Tribunal noted conflicting precedents on whether a missing finding can justify rectification. It also relied on the fact that the final order had been dictated in open court. On that basis, it found no substantive rectifiable mistake on the record and rejected both applications. en-us Thu, 21 Aug 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52311 Rectification applications under the mistake apparent on the record rule failed where the Tribunal's final order had not separately addressed scrap generated by mechanical operations. Both sides argued that omission of a raised issue amounted to an apparent error, but the Tribunal noted conflicting precedents on whether a missing finding can justify rectification. It also relied on the fact that the final order had been dictated in open court. On that basis, it found no substantive rectifiable mistake on the record and rejected both applications. Case-Laws Central Excise Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52311