https://www.taxtmi.com/caselaws?id=52874 Rectification proceedings cannot be used to recall a consent order or reopen the appeal for rehearing when the alleged mistake is not arithmetical. The Tribunal noted that the earlier order was passed on the conceded position that the adjudicating Deputy Commissioner lacked pecuniary jurisdiction, and therefore treated it as a consent order. Applying the settled limit on rectification jurisdiction, it held that only clerical or arithmetical errors can be corrected in such proceedings. The rectification application was rejected as not maintainable, leaving the earlier order undisturbed and the matter to be re-adjudicated by the Commissioner after hearing the parties. en-us Mon, 14 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52874 Rectification proceedings cannot be used to recall a consent order or reopen the appeal for rehearing when the alleged mistake is not arithmetical. The Tribunal noted that the earlier order was passed on the conceded position that the adjudicating Deputy Commissioner lacked pecuniary jurisdiction, and therefore treated it as a consent order. Applying the settled limit on rectification jurisdiction, it held that only clerical or arithmetical errors can be corrected in such proceedings. The rectification application was rejected as not maintainable, leaving the earlier order undisturbed and the matter to be re-adjudicated by the Commissioner after hearing the parties. Case-Laws Customs Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52874