Rectification of mistake cannot revisit a prior remand on DEEC Scheme exports where no patent error exists.

A rectification application was held not maintainable because the alleged error concerned a prior remand on whether exports were made under the DEEC Scheme, an issue already considered and left unchallenged. Since the exports were admittedly made by the merchant-exporter and not the applicants, the complaint did not disclose any obvious or patent mistake on the face of the record. A debatable point of law or an issue requiring prolonged reasoning cannot be corrected in rectification proceedings, so the application was rejected.

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Issues: Whether the application for rectification of mistake was maintainable on the ground that the Tribunal had allegedly erred in remanding the matter for examination of whether the export was made under the DEEC Scheme.

Analysis: The exports were admittedly effected by the merchant-exporter and not by the applicants. The question whether the exports were made under the DEEC Scheme had already been considered by the Tribunal in an earlier remand order, and no challenge had been made to that order. The alleged error therefore did not amount to an obvious or patent mistake on the face of the record. A matter requiring prolonged reasoning or raising a debatable point of law cannot be corrected in rectification proceedings.

Conclusion: The rectification application was not maintainable and was rejected.

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