Rectification of mistake cannot reopen assessable value disputes on a new over-collection claim outside the original controversy.

A rectification of mistake application cannot be used to introduce a new contention that additional amounts were collected over and above the factory sale invoices in order to reopen assessable value. The Tribunal noted that the adjudication order did not rest on any finding of extra collection; instead, the revised assessable value was worked out from depot sale prices after deductions. Because the alleged over-collection issue was not part of the original controversy, raising it in rectification exceeded the permissible scope of the application. The application was therefore not maintainable on the grounds urged and was rejected.

---

---

Issues: Whether the Rectification of Mistake application could be used to contend that additional sums had been collected over and above the amounts shown in the factory sale invoices and thereby reopen the assessable value dispute.

Analysis: The Tribunal found from the adjudication order itself that the reassessment of goods was not based on any finding of additional collections over and above the ex-factory invoices. The revised assessable value had been worked out from the depot sale price after deductions, and the question of extra collection was not part of the original controversy. On that footing, the attempt to raise such a contention in rectification was outside the permissible scope of the application.

Conclusion: The Rectification of Mistake application was not maintainable on the grounds urged and was rejected.

---