Rectification on remand directions rejected where no error apparent on the record was shown.

A rectification application against a CESTAT final order was held not maintainable because the order only required the adjudicating authority to decide the matter afresh in line with earlier remand directions. The Department's non-acceptance of the remand order, or its proposed challenge before a higher forum, did not create any mistake apparent on the face of the record. Until set aside by a competent higher forum, the remand directions remained binding on the adjudicating authority. As no error apparent on the record was shown, rectification was rejected.

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Issues: Whether the Revenue's rectification application seeking recall of the Tribunal's earlier final order was maintainable on the ground that the Department had not accepted the earlier remand order.

Analysis: The Tribunal found that the impugned final order merely directed the adjudicating authority to decide the matter afresh in accordance with the earlier remand directions. Non-acceptance of that earlier remand order by the Department and its proposed challenge before a higher forum did not constitute any mistake of fact or law apparent on the face of the record. The adjudicating authority was bound to comply with the remand directions until they were set aside by a competent higher forum.

Conclusion: No error apparent on the face of the record was shown, and the rectification application was rejected.

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