Error apparent from the record requires material already on appeal record; refund-related grounds could not justify rectification.

Non-consideration of additional grounds and documents not pressed at final hearing did not amount to an error apparent from the record. The Tribunal held that such material was not part of the appellate record when the appeals were decided and had no bearing on the issues covered by the final order. Matters relevant only to consequential refund proceedings could not be treated as grounds for rectification. No mistake apparent from the record was made out, so rectification was not warranted.

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Issues: Whether non-consideration of the department's miscellaneous application and additional grounds amounted to an error apparent from the record warranting rectification of the final order.

Analysis: The additional grounds said to arise from the miscellaneous application were not pressed at the time of final hearing and were not part of the record when the appeals were decided. The Tribunal found that the grounds and accompanying documents had no bearing on the issues decided in the final order and were, at best, relevant only to the consequential refund proceedings. Matters relatable only to refund claims could not be treated as forming part of the appellate record for the purpose of rectification.

Conclusion: No mistake apparent from the record was made out, and rectification was not warranted.

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