Rectification of mistake requires a patent error on the record; a disputed duty figure mismatch was not enough.

A rectification of mistake application was held not maintainable where the applicant challenged a discrepancy between the duty figure in the final order and the amount stated in the show cause notice. The quantified difference, after adjudication on both sides, was not treated as an apparent error because it did not disclose a patent mistake on the face of the record. The request therefore fell outside the limited scope of rectification and was rejected.

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Issues: Whether the rectification of mistake application was maintainable on the ground that the duty amount confirmed in the final order did not tally with the amount stated in the show cause notice.

Analysis: The application sought correction of the duty figure on the premise that the Tribunal's determination differed from the amount mentioned in the show cause notice. The discrepancy in the quantified duty, after adjudication on both sides, did not constitute an apparent error. Since the alleged variation did not reflect a patent mistake on the face of the record, the request for rectification could not be entertained.

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

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