Rectification of mistake is not maintainable against an independent implementation order passed on a Tribunal miscellaneous application.

A rectification of mistake application is not maintainable against a separate miscellaneous order passed on an implementation request, because the remedy is directed at final orders of the Tribunal. Where the Tribunal's final order had already set aside the penalties, the later miscellaneous order merely dealt with implementation by refunding the pre-deposit with interest. Since the challenged order was independent of the final order, rectification could not be sought against it, and the application was dismissed as infructuous.

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Issues: Whether a rectification of mistake application was maintainable against an independent miscellaneous order passed on a miscellaneous application for implementation of the Tribunal's final order.

Analysis: The final order had already set aside the penalties and the subsequent miscellaneous order was passed only on an application seeking implementation of that final order by way of refund of the pre-deposit of penalty with interest. The law permits rectification of mistake against final orders of the Tribunal, not against a separate miscellaneous order passed on an independent implementation application.

Conclusion: The rectification of mistake application was not maintainable and was dismissed as infructuous.

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