Rectification of mistake requires an apparent record error; omission to consider an interim order was insufficient here.

Rectification under section 35C(2) of the Central Excise Act is confined to an error apparent on the face of the record; non-consideration of an interim order does not, by itself, amount to such an error. Where the earlier settled classification had already been set aside by the appellate authority, no rectifiable mistake was shown. On that basis, the Revenue's rectification application was held not maintainable and was dismissed.

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Issues: Whether the Revenue's application for rectification of mistake under section 35C(2) of the Central Excise Act, 1944 was maintainable on the ground that an interim order and related classification developments had not been considered in the earlier order.

Analysis: The application was examined on the basis of whether any error apparent on the face of the record existed. Non-consideration of the interim order was held not to constitute such an error, and it was further noted that the settled classification had already been set aside by the appellate authority. In these circumstances, no case for rectification was made out.

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

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