Rectification for error apparent: reliance on an omitted notification condition justified recall of the earlier order.

An earlier final order was held to contain a mistake apparent on the face of the record because it relied on condition No. (i) of para 2 of Notification No. 8/99-C.E., which had already been omitted by Notification No. 16/99-C.E. for the relevant period. On that basis, the Tribunal accepted that the order had proceeded on a condition no longer in force and treated the error as rectifiable. The rectification application was allowed and the earlier order was recalled, without examining the other alleged mistakes raised in the application.

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Issues: Whether the earlier final order suffered from a mistake apparent on the face of the record for having relied on a condition omitted by the amending notification, warranting rectification and recall of the order.

Analysis: The application pointed out that the earlier order had proceeded on condition No. (i) of para 2 of Notification No. 8/99-C.E., dated 28-2-99, even though that condition had been omitted by Notification No. 16/99-C.E., dated 31-3-99. The Tribunal accepted that the earlier order had considered a condition no longer in force for the relevant period, which constituted an error apparent on the face of the record. The request was accepted on that basis without examining the other alleged mistakes in the application.

Conclusion: The rectification application was allowed and the earlier order was recalled.

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