https://www.taxtmi.com/caselaws?id=471784 Rectification under Section 129B(2) is limited to a patent, self-evident error of fact or law apparent from the record and cannot be used to seek reargument or reconsideration. A daily order sheet merely recording that the matter was heard and orders were reserved, without any recorded or approved indication of remand, does not establish that remand was contemplated. Where merits submissions were addressed in the final order, an unrecorded expectation of remand does not justify rectification; no mistake apparent from the record exists. en-us Mon, 23 Sep 2024 00:00:00 +0530 Thu, 17 Sep 2026 18:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471784 Rectification under Section 129B(2) is limited to a patent, self-evident error of fact or law apparent from the record and cannot be used to seek reargument or reconsideration. A daily order sheet merely recording that the matter was heard and orders were reserved, without any recorded or approved indication of remand, does not establish that remand was contemplated. Where merits submissions were addressed in the final order, an unrecorded expectation of remand does not justify rectification; no mistake apparent from the record exists. Case-Laws Central Excise Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471784