https://www.taxtmi.com/caselaws?id=52690 The Tribunal dismissed the ROM application seeking to recall an order based on cited judgments. The Bench held that there was no mistake apparent on the face of the record, emphasizing that rectification of mistake does not permit re-deciding a matter or correcting alleged errors of judgment. The Tribunal clarified that rectification is only for patent mistakes with no room for differing opinions. As the judgments were duly considered, the Tribunal concluded that recalling the order under the guise of rectification was impermissible. Therefore, the ROM application was dismissed for lacking merit. en-us Mon, 01 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 12:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52690 The Tribunal dismissed the ROM application seeking to recall an order based on cited judgments. The Bench held that there was no mistake apparent on the face of the record, emphasizing that rectification of mistake does not permit re-deciding a matter or correcting alleged errors of judgment. The Tribunal clarified that rectification is only for patent mistakes with no room for differing opinions. As the judgments were duly considered, the Tribunal concluded that recalling the order under the guise of rectification was impermissible. Therefore, the ROM application was dismissed for lacking merit. Case-Laws Central Excise Mon, 01 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52690