Rectification for mistake apparent from record fails where the relied-on documents were never part of the original record.

Rectification of a final order is permissible only for a patent mistake apparent from the existing record. Documents and case law not placed before the Tribunal when the original order was passed cannot be relied on to reopen that decision. As the invoices and annexures were outside the record considered in the final disposal, no apparent error was shown and the request for rectification was rightly rejected.

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Issues: Whether the final order rejecting Modvat credit disclosed any mistake apparent from the record warranting rectification.

Analysis: Rectification can be granted only when an error is manifest from the record. The invoices and annexures relied upon in the present application were not referred to in the memorandum of appeal and were not brought on record before the final order was passed. The plea based on those documents and the cited case law was therefore outside the record considered in the original disposal. On the material then available, the final order had been passed on the basis of the record and submissions before the Bench, and no apparent error was shown.

Conclusion: No mistake apparent from the record was established, and the request for rectification was rightly rejected.

Ratio Decidendi: Rectification is permissible only for a patent mistake apparent from the existing record, and matters not placed before the Tribunal at the time of the original order cannot be used to reopen that order.

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