Mistake apparent on record cannot be used to revisit a remand order based on natural justice concerns.

A Tribunal remand order based on violation of natural justice, including lack of an effective opportunity of hearing, could not be rectified merely because the Revenue disagreed with the reasoning in that order. A perceived error in the basis of a remand does not constitute a mistake apparent on the face of the record for rectification purposes. The rectification request was therefore not maintainable, as no apparent error in the record was shown.

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Issues: Whether the Tribunal's earlier remand order disclosed any mistake apparent on record warranting rectification at the instance of the Revenue.

Analysis: The Tribunal had remanded the matter on the ground that the adjudication was vitiated by violation of natural justice, including absence of an effective opportunity of hearing. The Revenue's grievance was directed only against the correctness of those observations in the remand order. A perceived error in the reasoning underlying a remand does not amount to a mistake apparent on the face of the record for the purpose of rectification.

Conclusion: No mistake apparent on record was made out, and the rectification application was not maintainable.

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