Rectification requires an obvious mistake apparent from the record; later decisions or changing positions do not justify it.

Rectification of a final order is maintainable only where the alleged error is an obvious mistake apparent from the record. A mere change of stand by the Revenue at different stages does not amount to such a mistake, and non-consideration of a coordinate Bench decision, by itself, is insufficient to justify rectification. A subsequent decision of the Tribunal, High Court, or Supreme Court cannot be relied on as the basis for rectification. On the facts noted, no mistake apparent from the record was shown, so the rectification request was not sustainable.

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Issues: Whether the miscellaneous application seeking rectification of the final order was maintainable on the ground of an apparent mistake from the record.

Analysis: Rectification can be ordered only where the alleged error is an obvious mistake apparent from the record. A change of stand taken by the Revenue at different stages does not constitute such an error. Non-consideration of a coordinate Bench decision also does not, by itself, amount to a mistake apparent from the record. A subsequent decision of the Tribunal, High Court, or Supreme Court cannot form the basis for rectification.

Conclusion: No mistake apparent from the record was shown, and the request for rectification was not sustainable.

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