https://www.taxtmi.com/caselaws?id=794265 A passage that merely records an assessee's submissions cannot be treated as a finding capable of rectification, and no mistake apparent from the record arises where the final order separately rests on independent reasons. The CESTAT noted that the disputed paragraph only reflected arguments about departmental awareness of the captive generation and synchronizing arrangement, while the order's limitation finding was based on interpretation of law, bona fide belief, and absence of reliable evidence of suppression, wilful misstatement, fraud, or collusion. Accordingly, the application for rectification failed. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794265 A passage that merely records an assessee's submissions cannot be treated as a finding capable of rectification, and no mistake apparent from the record arises where the final order separately rests on independent reasons. The CESTAT noted that the disputed paragraph only reflected arguments about departmental awareness of the captive generation and synchronizing arrangement, while the order's limitation finding was based on interpretation of law, bona fide belief, and absence of reliable evidence of suppression, wilful misstatement, fraud, or collusion. Accordingly, the application for rectification failed. Case-Laws Central Excise Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794265