Typographical error in final order was rectified to reflect denial of deemed credit and confirm dismissal.

A clerical omission in a final order, namely the absence of the word "not", was treated as a typographical mistake apparent on the record and was rectifiable. The correction was limited to restoring the intended meaning of the conclusion, as the record showed that the appellant was not entitled to deemed credit under Notification No. 58/97-C.E. The rectification power was used to make the order reflect the decision actually intended, and the final order was corrected accordingly to record dismissal of the appeal.

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Issues: Whether the omission of the word "not" in the final order was a typographical mistake apparent on record warranting rectification and consequential correction of the dismissal order.

Analysis: The correction sought was confined to a clear clerical/typographical omission in the last line of the earlier final order. The omitted word altered the sense of the conclusion, and the record itself showed that the intended finding was that the appellant was not entitled to deemed credit under Notification No. 58/97-C.E. In such a situation, rectification was appropriate to make the order speak the intended decision.

Conclusion: The rectification application was allowed and the final order was corrected to record the intended dismissal of the appeal.

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