Rectification under Section 35C(2) is confined to apparent errors; omission to cite a precedent alone is not enough.

Rectification under Section 35C(2) of the Central Excise Act is limited to obvious errors apparent on the face of the record and cannot be used to reopen the merits of marketability, excisability or dutiability. The Tribunal held that mere non-consideration of the cited Supreme Court decision in Rishi Gases Limited, by itself, did not amount to such an apparent mistake. On that basis, the rectification application was found not maintainable and was rejected.

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Issues: Whether the order of the Tribunal warranted rectification under Section 35C(2) of the Central Excise Act, 1944 on the ground that the decision in Rishi Gases Limited was not considered and that such non-consideration constituted an error apparent on the face of the record.

Analysis: The Tribunal found that the omission to consider the cited Supreme Court decision did not by itself establish a mistake apparent from the record. The rectification jurisdiction under Section 35C(2) is confined to obvious errors and cannot be invoked to re-open the merits of the dispute or to re-argue the question of marketability, excisability, or dutiability.

Conclusion: The application for rectification was not maintainable on the asserted ground and was rejected.

Ratio Decidendi: Non-consideration of a precedent, without more, does not constitute an error apparent on the face of the record for the purposes of rectification.

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