Mistake apparent from the record justified rectifying an order to reflect all connected appeals and the common penalty.

An accidental omission in the body of the Tribunal's order was corrected as a mistake apparent from the record because the order as a whole, the open-court pronouncement, and the concluding disposal showed that the duty demand and reduced penalty covered all three connected appeals. The earlier references suggesting only one demand were treated as inadvertent drafting errors. The rectification therefore clarified that duty was payable at 8% on the entire quantity and that the penalty of Rs. 50,000 applied across the full set of appeals.

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Issues: Whether the order required rectification to record that the duty demands and penalty related to all three appeals, and whether the penalty of Rs. 50,000 was confined only to one appeal or applied across all the appeals.

Analysis: The order as a whole showed that all three appeals arising from the common appellate order were before the Tribunal. The references in the earlier paragraphs to only one demand were treated as an accidental omission because the open-court pronouncement and the concluding paragraph made it clear that duty was payable at 8% on the entire quantity and that the reduced penalty was intended to cover the entire set of appeals. The omission in paras 1, 2 and 3 was therefore a mistake apparent from the record and was corrected accordingly.

Conclusion: The rectification was allowed, the order was modified to reflect all three demands, and the penalty of Rs. 50,000 stood confirmed for all three appeals.

Final Conclusion: The rectification application succeeded only to the extent of correcting the description of the appeals and duty demands, while the reduced penalty remained operative for the full set of appeals.

Ratio Decidendi: Where the tenor of the order, the open-court pronouncement, and the concluding disposal unmistakably show the intended scope of relief, an accidental omission in the body of the order may be corrected as a mistake apparent from the record.

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