Rectification cannot reopen a reasoned remand order or challenge findings of breach of natural justice absent a patent record mistake.

Rectification is not available to reopen a reasoned remand order or to dispute findings that the adjudication was vitiated by breach of natural justice. The Tribunal held that the Revenue's grievance, directed against its earlier conclusion that the assessee had not been given an effective opportunity of hearing, was only a challenge to the merits of the remand reasoning and not an obvious mistake apparent from the record. As the alleged error did not qualify as a patent mistake, the rectification application was rejected and the remand order remained undisturbed.

---

---

Issues: Whether the Revenue's application for rectification of mistake in the remand order was maintainable on the ground that the Tribunal had allegedly erred in holding that the adjudication was vitiated by violation of natural justice.

Analysis: The application sought reconsideration of the Tribunal's earlier conclusion that the impugned order had been passed without affording an effective opportunity of hearing and in breach of natural justice. The challenge was directed against the observations made while remanding the matter to the adjudicating authority. Such a grievance amounted to a disagreement with the reasoning adopted in the remand order, not to a patent mistake apparent from the record. A rectification application cannot be used to reopen or reargue the merits of the remand decision.

Conclusion: The alleged error was not a mistake apparent on record, and the rectification application was rejected.

Final Conclusion: The remand order remained undisturbed, and no rectification relief was granted.

Ratio Decidendi: Rectification lies only for an obvious mistake apparent from the record and cannot be invoked to challenge the merits of a reasoned remand order or its findings on natural justice.

---