Limited rectification powers bar recall where no apparent error is shown in the exemption dispute.

Rectification powers were held to be limited to correcting an apparent mistake, not to secure recall or rehearing because written submissions were allegedly overlooked. The Tribunal noted that the matter had already been heard, the appellant's submissions were recorded, and the earlier order had examined the agreement between the units and the relevant case law. Finding no manifest error in the denial of small-scale exemption under Notification No. 175/86-C.E., it held that no ground for rectification was made out and rejected the application.

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Issues: Whether the order suffered from any mistake warranting rectification and recall in exercise of rectification powers.

Analysis: The application sought recall and rehearing on the ground that the written submissions were not noticed in the earlier order. The Tribunal found that the matter had already been heard, the appellant's submissions were recorded, the dispute had been examined in detail on the agreement between the concerned units and the relevant case law, and the earlier view denying the benefit of small-scale exemption under Notification No. 175/86-C.E. did not disclose any apparent mistake. The scope of rectification was held to be limited, and no error justifying correction was made out.

Conclusion: The rectification application was rejected, and no recall or rehearing was ordered.

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