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Issues: Whether a rectification of mistake application could be used to recall the Tribunal's earlier order for reappreciation of facts and law, and whether any apparent mistake of fact or law existed in the impugned order.
Analysis: The scope of rectification of mistake is confined to correction of an apparent error on the face of the record. It does not extend to rehearing the matter, reappreciating evidence, or reinterpreting the law merely because a party disputes the appreciation of facts or the treatment of cited case law. The Tribunal recorded that the contentions now raised had already been considered in the original order and that the cited precedent had been referred to and distinguished. No patent error of fact or law was shown.
Conclusion: The rectification of mistake application was not maintainable on the grounds urged and was rightly dismissed.
Ratio Decidendi: Rectification jurisdiction cannot be invoked to recall an order for fresh appreciation of evidence or law unless an apparent mistake of fact or law is demonstrated on the face of the record.