Apparent mistake from record justified rectification where remand was wrongly made on trade discount instead of cash discount.

Rectification was held justified because the earlier final order mistakenly referred to trade discount and remanded an issue that had not been before the Commissioner (Appeals), where the dispute was confined to cash discount alone. That error was treated as apparent from the record, and the offending portion of the order was deleted.

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Issues: Whether rectification of the earlier order was warranted on the ground that the Tribunal had erroneously referred to trade discount and remanded that issue, although the dispute before the Commissioner (Appeals) concerned only cash discount.

Analysis: The record showed that the appeal before the Commissioner (Appeals) was confined to cash discount alone and that trade discount had not been the subject of adjudication. Since the earlier final order had proceeded on an incorrect assumption and had referred to remand of an issue not before the lower authority, the mistake was held to be apparent from the record.

Conclusion: Rectification was allowed and the portion of the earlier order remanding the matter relating to trade discount was deleted.

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