Rectification applications cannot reopen a final order merely to rely on a later circular not shown earlier.

A rectification or modification application cannot be used to recall a speaking final order merely because a later clarificatory circular was not placed before the Bench earlier. Where the applicant cannot point to any mistake apparent from the record, the request is treated as an attempt to reopen a concluded decision rather than to correct an obvious error. On that basis, the CESTAT held the application not maintainable and rejected it.

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Issues: Whether the rectification/modification application could be entertained to recall the final order on the basis of a subsequent clarificatory circular not placed before the Bench earlier.

Analysis: The order sought to be modified was a speaking final order that had already considered the arguments advanced in the appeal. The later circular was admittedly not before the Bench when the final order was passed, and the applicant also could not show any mistake apparent from the record. In these circumstances, the application was only an attempt to reopen the concluded decision rather than correct an apparent error.

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

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